[Congressional Record Volume 168, Number 168 (Tuesday, October 25, 2022)]
[House]
[Page H8414]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 9231.
       Congress has the power to enact this legislation pursuant 
     to the following:
       United States Constitution Article 1, Section 8, Clause 1: 
     ``The Congress shall have Power To lay and collect Taxes . . 
     .''