[Congressional Record Volume 166, Number 157 (Friday, September 11, 2020)]
[House]
[Page H4337]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY:
        H.R. 8201.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause l: ``The Congress shall have 
     Power To lay and collect Taxes . . .''