[Congressional Record Volume 158, Number 63 (Monday, May 7, 2012)]
[House]
[Page H2326]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. REED:
       H.R. 5478.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: The Congress shall have the power to 
     lay and collect taxes, duties, imposts and excises