[Congressional Record Volume 158, Number 63 (Monday, May 7, 2012)]
[House]
[Page H2327]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. STIVERS:
        H.R. 5508.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution of the 
     United States grants Congress the explicit power to lay and 
     collect taxes, duties, imports and excises.