[Congressional Record Volume 167, Number 8 (Wednesday, January 13, 2021)]
[House]
[Page H194]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POSEY:
        H.R. 312.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 18 allows Congress to make all 
     laws ``which shall be necessary and proper for carrying into 
     execution'' any of Congress's enumerated powers, including 
     Congress's powers over appropriations.
       Sixteenth Amendment, provides Congress the power to ``lay 
     and collect taxes on incomes.''

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