[Congressional Record Volume 168, Number 62 (Thursday, April 7, 2022)]
[House]
[Page H4434]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BOWMAN:
        H.R. 7443.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 of the Constitution gives Congress the 
     power to lay and collect taxes to provide for the general 
     welfare of the United States.