[Congressional Record Volume 167, Number 215 (Tuesday, December 14, 2021)]
[House]
[Page H7824]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LaTURNER:
        H.R. 6271.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 which provides Congress the 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.