[Congressional Record Volume 167, Number 2 (Monday, January 4, 2021)]
[House]
[Page H51]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CARTER of Georgia:
        H.R. 25.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause l, Section of Article 1: ``The Congress shall have 
     Power To lay and collect Taxes, Duties, Imposts 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 through out the United States.''