[Congressional Record Volume 167, Number 31 (Thursday, February 18, 2021)]
[House]
[Page H538]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PRICE of North Carolina:
       H.R. 1172.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The first clause of Article I, Section 8, reads, ``The 
     Congress shall have Power to lay and collect taxes, Duties, 
     Imposts and Excises, to pay the Debts and provide for the 
     common Defence and general Welfare of the United States . . 
     .''