[Congressional Record Volume 167, Number 36 (Thursday, February 25, 2021)]
[House]
[Page H732]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DAVID SCOTT of Georgia:
       H.R. 1379.
       Congress has the power to enact this legislation pursuant 
     to the following:
       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; but all Duties, Imposts and 
     Excises shall be uniform throughout the United States.