[Congressional Record Volume 158, Number 55 (Tuesday, April 17, 2012)]
[House]
[Page H1915]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. CHRISTENSEN:
        H.R. 4374.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 7, Clause 1 of the Constitution of the 
     United States provides that All Bills for raising Revenue 
     shall originate in the House of Representatives and Section 
     8, Clause 1 grants Congress the Power to lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts and 
     provide for the common Defense and general Welfare of the 
     United States.