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

           By Mr. ANDREWS:
       H.R. 4851.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution to lay 
     and collect taxes, duties, imposts, and excises.