[Congressional Record Volume 158, Number 45 (Monday, March 19, 2012)]
[House]
[Page H1391]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. COFFMAN of Colorado:
        H.R. 4206.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this legislation 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.