[Congressional Record Volume 157, Number 102 (Monday, July 11, 2011)]
[House]
[Page H4851]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LUETKEMEYER:
       H.R. 2491.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the explicit power of Congress to regulate commerce in and 
     among the states, as enumerated in Article 1, Section 8, 
     Clause 3, the Commerce Clause, of the United States 
     Constitution.
       Additionally, the constitutional authority on which the tax 
     provisions of this bill rest is the power of Congress to 
     explicitly lay and collect taxes, duties, imposts and 
     excises, to pay the Debts and provide for the common defense 
     and general welfare of the United States and, therefore, 
     implicitly allows Congress to reduce taxes, as enumerated in 
     Article 1, Section 8, Clause 1 of the United States 
     Constitution.