[Congressional Record Volume 168, Number 36 (Monday, February 28, 2022)]
[House]
[Page H1176]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaTURNER:
       H.R. 6871.
       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 debt and provide for the common defence and general 
     welfare of the United States.