[Congressional Record Volume 166, Number 117 (Thursday, June 25, 2020)]
[House]
[Page H2517]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Mississippi:
       H.R. 7359.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Clause 1 Section 
     8 of Article 1 of the United States Constitution, which 
     provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.