[Congressional Record Volume 167, Number 44 (Tuesday, March 9, 2021)]
[House]
[Pages H1189-H1190]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MICHAEL F. DOYLE of Pennsylvania:
        H.R. 1684.

[[Page H1190]]

        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to limpose and collect Taxes, Duties, 
     Imposts and Excises, as enumerated in Article I, Section 8, 
     Clause 1 of the United States Constitution.