[Congressional Record Volume 157, Number 37 (Friday, March 11, 2011)]
[House]
[Page H1769]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 1040.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The attached bill is constitutional under Article I, 
     Section VIII: ``The Congress shall have Power To lay and 
     collect Taxes''.