[Congressional Record Volume 167, Number 91 (Tuesday, May 25, 2021)]
[House]
[Page H2667]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BUDD:
        H.R. 3479.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 grants that, ``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''
       Article I, Section 8, Clause 18 grants that ``The Congress 
     shall have Power to . . . Make all Laws which shall be 
     necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by [the] 
     Constitution in the Government of the United States, or in 
     any Department or Officer thereof.''