[Congressional Record Volume 166, Number 113 (Thursday, June 18, 2020)]
[House]
[Page H2407]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WALDEN:
        H.R. 7283.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution relating to the power of Congress to lay and 
     collect taxes.