[Congressional Record Volume 167, Number 63 (Tuesday, April 13, 2021)]
[House]
[Page H1737]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BUTTERFIELD:
       H.R. 2461.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article I, Section 8, Clause 3 of the Constitution, 
     Congress has the power to collect taxes and expend funds to 
     provide for the general welfare of the United States. 
     Congress may also make laws that are necessary and proper for 
     carrying into execution their powers enumerated under Article 
     I.