[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. ALEXANDER:
       H.J. Res. 104.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of section 8 of article I of the Constitution, 
     which says ``The Congress shall have Power To lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts and 
     provide for the common Defence and general Welfare of the 
     United States . . .''

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