[Congressional Record Volume 157, Number 24 (Tuesday, February 15, 2011)]
[House]
[Page H924]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROTHMAN of New Jersey:
       H.R. 724.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect duties, imposts and 
     excises, to pay the debts and provide for the general welfare 
     of the United States; as enumerated in Article I, Section 8.