[Congressional Record Volume 158, Number 60 (Wednesday, April 25, 2012)]
[House]
[Page H2131]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. JOHNSON of Illinois:
       H.R. 4745.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 states ``The Congress shall have the 
     Power to lay and collect taxes, duties, imposts and 
     excises.''
       This bill modifies a duty which is clearly designated as a 
     responsibility of Congress.