[Congressional Record Volume 171, Number 35 (Friday, February 21, 2025)]
[House]
[Page H730]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LaHOOD:
        H.R. 1481.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1: ``The 
     Congress shall have Power to lay and collect Taxes''