[Congressional Record Volume 167, Number 128 (Wednesday, July 21, 2021)]
[House]
[Page H3803]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. BOURDEAUX:
       H.R. 4595.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to Clause 1 of Section 8 of 
     Article 1 of the Constitution of the United States, which 
     reads as follows: The Congress shall have Power To lay and 
     collect Taxes, Duties, Imposts 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.