[Congressional Record Volume 158, Number 17 (Thursday, February 2, 2012)]
[House]
[Page H440]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MULVANEY:
       H.R. 3893.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Clause 1 of 
     Section 8 of Article I of the United States Constitution, 
     which provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.

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