[Congressional Record Volume 167, Number 22 (Friday, February 5, 2021)]
[House]
[Page H470]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROSENDALE:
        H.R. 894.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect taxes as enumerated 
     in Article I, Section 8, Clause 1 of the United States 
     Constitution.