[Congressional Record Volume 158, Number 56 (Wednesday, April 18, 2012)]
[House]
[Page H1977]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. YOUNG of Indiana:
       H.R. 4380.
       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.