[Congressional Record Volume 166, Number 182 (Friday, October 23, 2020)]
[House]
[Page H5706]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CLOUD:
       H.R. 8656
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution of the 
     United States: ``The Congress shall have the Power To lay and 
     collect taxes . . . ''