[Congressional Record Volume 168, Number 33 (Friday, February 18, 2022)]
[House]
[Page H1133]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WESTERMAN:
       H.R. 6800.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1. Congress has 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.