[Congressional Record Volume 167, Number 57 (Friday, March 26, 2021)]
[House]
[Page H1692]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRADY:
        H.R. 2189.
        Congress has the power to enact this legislation pursuant 
     to the following:
       United States Constitution Article I, Section 8, Clause 1: 
     ``The Congress shall have Power To lay and collect Taxes . . 
     .''