[Congressional Record Volume 167, Number 35 (Wednesday, February 24, 2021)]
[House]
[Page H618]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KELLY of Mississippi:
       H.R. 1302.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Clause 1 of 
     Section 8 of Article I of the United States Constitution, 
     which provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.