[Congressional Record Volume 168, Number 53 (Thursday, March 24, 2022)]
[House]
[Page H3864]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CHABOT:
       H.R. 7203.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the U.S. Constitution 
     which provides that the Congress shall have Power To lay and 
     collect Taxes, Duties, Imposts and Excises, to pay Debts and 
     provide forvthe common Defense and general Welfare of the 
     United States.