[Congressional Record Volume 157, Number 132 (Thursday, September 8, 2011)]
[House]
[Page H6010]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DOLD:
       H.R. 2868.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, clause 1, which provides Congress the 
     power to lay and collect taxes. This legislation provides for 
     a temporary payroll tax reduction.