[Congressional Record Volume 167, Number 23 (Monday, February 8, 2021)]
[House]
[Page H484]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. McBATH:
       H.R. 942.
       Congress has the power to enact this legislation pursuant 
     to the following:
       1. To lay and collect taxes, duties, imposts and excises, 
     to pay the 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