[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H46]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SHULER:
       H.R. 161.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 Clause 1--``The Congress shall have 
     power to lay and collect taxes''.