[Congressional Record Volume 167, Number 88 (Thursday, May 20, 2021)]
[House]
[Page H2654]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. MURPHY of Florida:
        H.R. 3427.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article I, Section 8, which gives Congress the power to 
     lay and collect taxes and to regulate commerce among the 
     several states.