[Congressional Record Volume 158, Number 63 (Monday, May 7, 2012)]
[House]
[Page H2321]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. BUERKLE:
        H.R. 5338.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the Constitution states 
     that ``Congress shall have Power To lay and collect Taxes, 
     Duties, Imposts and Excises . . . .'' Furthermore, according 
     to Article 1, Section 8, Clause 18, Congress has power to 
     ``To make all Laws which shall be necessary and proper for 
     carrying into Execution the foregoing Powers, and all other 
     Powers vested by this Constitution in the Government of the 
     United States, or in any Department or Officer thereof.''