[Congressional Record Volume 167, Number 59 (Thursday, April 1, 2021)]
[House]
[Page H1707]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GOOD of Virginia:
        H.R. 2314.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, ``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 
     Welfare of the United States . . . ''