[Congressional Record Volume 157, Number 39 (Tuesday, March 15, 2011)]
[House]
[Page H1843]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PAUL:
        H.R. 1097.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This legislation is authorized by Article I, Section 8 of 
     the Constitution: ``The Congress shall have Power To lay and 
     collect Taxes.''