[Congressional Record Volume 157, Number 38 (Monday, March 14, 2011)]
[House]
[Page H1797]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COOPER:
       H.R. 1069.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Section 8 of Article 1, which states that Congress shall 
     have the power to lay and collect taxes.