[Congressional Record Volume 167, Number 14 (Monday, January 25, 2021)]
[House]
[Page H233]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KATKO:
        H.R. 473.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 and Clause 3 of the United 
     States Constitution: 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 throughout the United States