[Congressional Record Volume 167, Number 125 (Friday, July 16, 2021)]
[House]
[Page H3634]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Washington:
        H.R. 4490.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1, which ``provides Congress 
     with the power to lay and collect Taxes, Duties, Imposts and 
     Excises'' in order to ``provide for the . . . general Welfare 
     of the United States.''