[Congressional Record Volume 167, Number 126 (Monday, July 19, 2021)]
[House]
[Page H3669]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HUFFMAN:
       H.R. 4520.
       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, Duties, Impost and Excises; 
     to pay the Debts and provide for the common Defense and 
     general Welfare of the United States; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States.