[Congressional Record Volume 158, Number 48 (Thursday, March 22, 2012)]
[House]
[Page H1543]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DANIEL E. LUNGREN of California:
       H.R. 4250.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The amendment to the Internal Revenue Code to amend the 
     Internal Revenue Code 1986 to provide a 3 year extension of 
     the exclusion of income from the discharge of indebtedness on 
     qualified principal residences is authorized by Article 1 
     Section 8 to Lay and collect taxes.