[Congressional Record Volume 157, Number 172 (Thursday, November 10, 2011)]
[House]
[Page H7406]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WALSH of Illinois:
       H.R. 3403.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 of the United States Constitution. 
     ``The Congress shall have power to lay and collect taxes, 
     duties, imposts and excises . . .''