[Congressional Record Volume 167, Number 3 (Tuesday, January 5, 2021)]
[House]
[Page H74]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KELLY of Mississippi:
        H.R. 205.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Under Clause 1 Section 8 of Article 1 of the United States 
     Constitution, Congress as the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     pending.