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

           By Mr. STEIL:
       H.R. 1953.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: ``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.''