[Congressional Record Volume 167, Number 17 (Thursday, January 28, 2021)]
[House]
[Page H253]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WALTZ:
        H.R. 621.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Clause 1 of Section 8 of Article I of the United States 
     Constitution, which provides Congress with the ability to 
     enact legislation necessary and proper to effectuate its 
     purposes in taxing and spending.