[Congressional Record Volume 157, Number 57 (Monday, May 2, 2011)]
[House]
[Page H2934]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LATHAM:
       H.R. 1675.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 of the United States 
     Constitution ``The Congress shall have Power To lay and 
     collect Taxes, Duties, Imposts, and Excises''.