[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. PAUL:
       H.R. 150.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority for the Senior Citizens' Tax 
     Elimination Act is found in Article 1, section 8 which gives 
     Congress power to lay and collect taxes.