[Congressional Record Volume 167, Number 193 (Wednesday, November 3, 2021)]
[House]
[Page H6179]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DAVIDSON:
        H.R. 5838.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 of the U.S. Constitution: ``The 
     Congress shall have Power To lay and collect Taxes, Duties, 
     Imposts and Excises, to pay the Debts and provide for the 
     common Defence and general Welfare of the United States; but 
     all Duties, Imposts and Excises shall be uniform throughout 
     the United States''