[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. DEUTCH:
       H.R. 539.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 as interpreted by Steward 
     Machine Company v. Davis and by Helvering v. Davis (``general 
     welfare'' and general taxation).