[Congressional Record Volume 168, Number 186 (Thursday, December 1, 2022)]
[House]
[Page H8709]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GALLAGHER:
       H.R. 9385.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Taxing Clause: Article I, Section 8, Clause 1