[Congressional Record Volume 157, Number 137 (Thursday, September 15, 2011)]
[House]
[Page H6232]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WALSH of Illinois:
       H.R. 2945.
       Congress has the power to enact this legislation pursuant 
     to the following:
       ``The Congress shall have the power to lay and collect 
     taxes, duties, imposts and excises,,,'' Article I Section 8 
     of the U.S. Constitution.