[Congressional Record Volume 167, Number 20 (Wednesday, February 3, 2021)]
[House]
[Page H325]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. LEE of Nevada:
        H.R. 764.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises'' in order to ``provide for the . . . general Welfare 
     of the United States.''