[Congressional Record Volume 166, Number 211 (Monday, December 14, 2020)]
[House]
[Page H7154]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COMER:
       H.R. 8955.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article 1--``The Congress shall 
     have Power To lay and collect Taxes, Duties, Imports and 
     Excises, to pay the Debts and provide for the common Defence 
     and general Welfare of the United States; but all Duties, 
     Imposts and Excises shall be uniform throughout the United 
     States''