[Congressional Record Volume 158, Number 61 (Thursday, April 26, 2012)]
[House]
[Pages H2208-H2209]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. CAPITO:
        H.R. 4880.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 (power to lay and collect 
     taxes, duties, imposts, and excises)

[[Page H2209]]

       Article I, Section 8, Clause 18 (necessary and proper 
     clause)