[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 Mr. LaHOOD:
       H.R. 821.
       Congress has the power to enact this legislation pursuant 
     to the following:
       ARTICLE I, SECTION 8, CLAUSE 1
       The Congress shall have Power to lay and collect Taxes, 
     Duties, Imposts and Excises.