[Congressional Record Volume 166, Number 163 (Monday, September 21, 2020)]
[House]
[Page H4641]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. ADAMS:
       H.R. 8321.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises'' in order to ``provide for the . . . general Welfare 
     of the United States.''