[Congressional Record Volume 157, Number 37 (Friday, March 11, 2011)]
[House]
[Page H1770]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. JONES:
        H.R. 1052.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, empowers Congress to impose and 
     collect taxes ``to pay the Debts and provide for the common 
     Defence and general Welfare of the United States.''