[Congressional Record Volume 167, Number 50 (Wednesday, March 17, 2021)]
[House]
[Pages H1500-H1501]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. KUSTER:
       H.R. 1978.
       Congress has the power to enact this legislation pursuant 
     to the following:

[[Page H1501]]

       Article I, Section 8, Clause 1 of the United States 
     Constitution, the Taxing and Spending Clause: ``The Congress 
     shall have Power To lay and collect Taxes, Duties, Imposts 
     and Excises, to pay the Debts and provide for the common 
     Defense and general Welfare of the United States . . . ''