Constitutional Authority Statement for H.R. 5528; Congressional Record Vol. 165, No. 206
(House of Representatives - December 19, 2019)

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[Page H12291]
From the Congressional Record Online through the Government Publishing Office []

            By Ms. SHALALA:
        H.R. 5528.
        Congress has the power to enact this legislation pursuant 
     to the following:
     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.