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February 5, 2019 - Issue: Vol. 165, No. 22 — Daily Edition116th Congress (2019 - 2020) - 1st Session

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Constitutional Authority Statement for H.R. 979; Congressional Record Vol. 165, No. 22
(House of Representatives - February 05, 2019)

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[Page H1363]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POSEY:
        H.R. 979.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution, which grants Congress the ``Power To lay and 
     collect Taxes, Duties, Imposts and Excises.'' Authority to 
     enact this legislation is also granted by Article I, Section 
     8, Clause 18, which grants Congress the authority ``to make 
     all Laws which shall be necessary and proper for carrying 
     into Execution the foregoing Powers.''