[Congressional Record Volume 167, Number 166 (Friday, September 24, 2021)]
[House]
[Pages H5174-H5175]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. KUSTER:
        H.R. 5366.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution, the Taxing and Spending Clause: ``The Congress 
     shall have Power

[[Page H5175]]

     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 . . .''