[Congressional Record Volume 157, Number 25 (Wednesday, February 16, 2011)]
[House]
[Page H1040]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SCHIFF:
        H.R. 747.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Build America Bonds Extension Act is constitutional 
     under Article I, Section 8, Clause 1 and Article I, Section 
     8, Clause 18, the Necessary and Proper Clause. Article I, 
     Section 8, Clause 1 provides Congress with the authority to 
     lay and collect Taxes, Duties, Imposts and Excises, to pay 
     the Debts and provide for the common Defence and general 
     Welfare of the United States. The bill is also 
     constitutionally authorized under the Necessary and Proper 
     Clause, which supports the expansion of congressional 
     authority beyond the explicit authorities that are directly 
     discernible from the text.