[Congressional Record Volume 158, Number 51 (Wednesday, March 28, 2012)]
[House]
[Page H1740]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. YOUNG of Indiana:
       H.R. 4279.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 in which Congress has the 
     explicit power to lay and collect taxes, duties, imposts and 
     excises and Article I, Section 8, Clause 14 to make Rules for 
     the Government and Regulation of land and naval forces.