[Congressional Record Volume 157, Number 101 (Friday, July 8, 2011)]
[House]
[Page H4794]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROSKAM:
        H.R. 2478.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Congress has the power to enact this legislation pursuant 
     to Article I, Section 8, which states ``The Congress shall 
     have Power To lay and collect Taxes,'' and Article I, Section 
     7, which states ``All Bills for raising Revenue shall 
     originate in the House of Representatives.''