[Congressional Record Volume 166, Number 175 (Friday, October 9, 2020)]
[House]
[Page H5678]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRADY:
        H.R. 11.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``The Congress shall have 
     Power To lay and collect Taxes . . .''