[Congressional Record Volume 158, Number 35 (Monday, March 5, 2012)]
[House]
[Page H1153]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DANIEL E. LUNGREN of California:
        H.R. 4139.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The amendment to the Internal Revenue Code to extend 
     permanently the 100 percent exclusion of gain from the sale 
     or exchange of qualified small business stock is authorized 
     by Article 1 Section 8 to Lay and collect taxes.