[Congressional Record Volume 167, Number 186 (Friday, October 22, 2021)]
[House]
[Page H5833]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DAVIDSON:
       H.R. 5688.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, section 8 of the U.S. Constitution grants 
     Congress the 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'' and 
     Article I, Section 8 of the Constitution, Congress has the 
     power ``to make all Laws which shall be necessary and proper 
     for carrying into Execution the foregoing Powers, and all 
     other Powers vested by this Constitution in the Government of 
     the United States, or any Department or Officer thereof''.