[Congressional Record Volume 157, Number 56 (Friday, April 15, 2011)]
[House]
[Page H2916]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. NADLER:
       H.R. 1631.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Art. 1, sec. 8, cl. 1 ``Congress shall have the Power to 
     lay and collect Taxes, Duties, Imposts and Excises. . . .''
       Art. 1, sec. 8, cl. 18 Necessary and proper clause.