[Congressional Record Volume 167, Number 57 (Friday, March 26, 2021)]
[House]
[Pages H1694-H1695]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WALBERG:
        H.R. 2266.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section I. All legislative Powers herein granted 
     shall be vested in a Congress of the United States, which 
     shall consist of a Senate and House of Representatives.
       Section 8, Clause 1: 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

[[Page H1695]]

     Welfare of the United States; but all Duties, Imposts and 
     Excises shall be uniform throughout the United States.