[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. LATTA:
       H.R. 822.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1:
       The Congress shall have the Power to lay and collect Taxes, 
     Duties, Imposts and Excises, to pay Debts and provide for the 
     common Defense and general Welfare of the United States; but 
     all Duties, Imposts and Excises shall be uniform throughout 
     the United States.