Constitutional Authority Statement for H.R. 6911; Congressional Record Vol. 166, No. 92
(House of Representatives - May 15, 2020)

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[Page H2261]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POSEY:
        H.R. 6911.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 18 allows Congress to make all 
     laws ``which shall be necessary and proper for carrying into 
     execution'' any of Congress's enumerated powers, including 
     Congress's powers over appropriations.
       Sixteenth Amendment, provides Congress the power to ``lay 
     and collect taxes on incomes.''