[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H43]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. BIGGERT:
       H.R. 37.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 (``The Congress shall have 
     Power To lay and collect Taxes, Duties, Imposts and Excises . 
     . .''), and the 16th Amendment.