[Congressional Record Volume 166, Number 220 (Monday, December 28, 2020)]
[House]
[Page H9166]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Washington:
       H.R. 9055.
       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, 
     duties, imposts, and excises, to pay the debts and provide 
     for the common defense and general welfare of the United 
     States; but all duties, imposts and excises shall be uniform 
     throughout the United States''