[Congressional Record Volume 158, Number 63 (Monday, May 7, 2012)]
[House]
[Page H2322]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DOLD:
        H.R. 5363.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, which states that, ``The Congress 
     shall have power to lay and collect taxes, duties, imposts 
     and excises.''