[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. BOST:
       H.R. 292.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution, 
     which states ``[t]he 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''.