[Congressional Record Volume 157, Number 19 (Tuesday, February 8, 2011)]
[House]
[Page H552]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GARRETT:
        H.R. 547.
       Congress has the power to enact this legislation pursuant 
     to the following:
       In accordance clause 7(c) of rule XII of the Rules of the 
     House of Representatives (relating to Constitutional 
     Authority), I state that the power granted to Congress in the 
     Constitution to enact this bill is derived from Article I of 
     the Constitution, Section 8 (``The Congress shall have Power 
     To lay and collect Taxes, Duties, Imposts and Excises . . 
     .''), and from the 16th Amendment to the Constitution.