[Congressional Record Volume 158, Number 52 (Thursday, March 29, 2012)]
[House]
[Page H1806]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KIND:
       H.R. 4324.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause I: ``Congress shall have the 
     power to lay and collect taxes.''