[Congressional Record Volume 158, Number 21 (Wednesday, February 8, 2012)]
[House]
[Page H641]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SCHILLING:
       H.R. 3985.
       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.