[Congressional Record Volume 168, Number 98 (Wednesday, June 8, 2022)]
[House]
[Page H5409]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

Mr. WALTZ:
        H.R. 7991.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article I of the United States 
     Constitution, which provides Congress with the ability to 
     enact legislation necessary and proper to effectuate its 
     purposes in taxing and spending.