[Congressional Record Volume 167, Number 31 (Thursday, February 18, 2021)]
[House]
[Page H536]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CARTWRIGHT:
       H.R. 1106.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 (relating to the power of 
     Congress 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).