[Congressional Record Volume 167, Number 75 (Friday, April 30, 2021)]
[House]
[Pages H2135-H2136]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. SLOTKIN:
        H.R. 2947.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: The Congress shall have 
     Power To lay and collect Taxes,

[[Page H2136]]

     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States.