[Congressional Record Volume 169, Number 7 (Monday, January 9, 2023)]
[House]
[Page H108]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LaHOOD:
       H.R. 45.
       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 . . 
     .''