[Congressional Record Volume 157, Number 21 (Thursday, February 10, 2011)]
[House]
[Page H683]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. FLAKE:
       H.R. 632.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Congress has the power to enact this legislation pursuant 
     to the enumerated powers listed in Article I, Section 8, 
     which include the power to ``lay and collect taxes, duties, 
     imports, and excises, to pay the debts . . .''