[Congressional Record Volume 167, Number 43 (Monday, March 8, 2021)]
[House]
[Page H1121]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. MALLIOTAKIS:
       H.R. 1642.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of U.S. Constitution:
       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