Constitutional Authority Statement for H.R. 8657; Congressional Record Vol. 166, No. 182
(House of Representatives - October 23, 2020)

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[Page H5706]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CLOUD:
       H.R. 8657.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Claus 1 of the Constitution of the 
     United States: ``The Congress shall have the Power To lay and 
     collect taxes . . .''