[Congressional Record Volume 168, Number 8 (Wednesday, January 12, 2022)]
[House]
[Page H78]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SAN NICOLAS:
       H.R. 6388.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``impose taxes and spend the money collected to pay 
     debts and provide for the ``common defence'' and ``general 
     welfare.''