[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)]
[House]
[Page H387]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. FLETCHER:
       H.R. 809.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``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.''