[Congressional Record Volume 169, Number 10 (Thursday, January 12, 2023)]
[House]
[Page H235]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ESTES:
       H.R. 326
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution:
       ``Congress shall have the Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States''