[Congressional Record Volume 166, Number 172 (Friday, October 2, 2020)]
[House]
[Page H5668]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. MURPHY of Florida:
        H.R. 8520.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, which gives Congress the power to lay 
     and collect taxes and to regulate commerce among the several 
     states.