[Congressional Record Volume 166, Number 165 (Wednesday, September 23, 2020)]
[House]
[Pages H4884-H4885]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MARCHANT:
        H.R. 8359.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Art I Sec. 8 cl. 1, under the ``Power To 
     lay and collect Taxes''; Amd. 16, under the ``power to lay 
     and collect taxes on incomes, from whatever source derived, 
     without apportionment among the several States, and without 
     regard to any census or enumeration''; and Art. I Sec. 8 cl. 
     18, under the power to ``To make all Laws which shall be 
     necessary and proper for carrying into

[[Page H4885]]

     Execution the foregoing Powers, and all other Powers vested 
     by this Constitution in the Government of the United States, 
     or in any Department or Officer thereof.'