[Congressional Record Volume 167, Number 10 (Tuesday, January 19, 2021)]
[House]
[Page H203]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. KUSTER:
       H.R. 349.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8, Clause 1 of the United States 
     Constitution, the Taxing and Spending Clause: ``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 . . .''