[Congressional Record Volume 167, Number 38 (Monday, March 1, 2021)]
[House]
[Page H883]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CLOUD:
        H.R. 1449.
        Congress has the power to enact .this legislation pursuant 
     to the following:
       Article I, Section 8, Claus 1 of the Constitution of the 
     United States: ``The Congress shall have the Power To lay and 
     collect taxes . . .''