[Congressional Record Volume 158, Number 52 (Thursday, March 29, 2012)]
[House]
[Page H1807]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. REED:
       H.R. 4336.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: Congress has the power to 
     lay and collect taxes