[Congressional Record Volume 158, Number 27 (Friday, February 17, 2012)]
[House]
[Page H944]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRAVES of Missouri:
       H.R. 4081.
       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.