[Congressional Record Volume 158, Number 63 (Monday, May 7, 2012)]
[House]
[Page H2328]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. YOUNG of Indiana:
        H.R. 5540.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 in which Congress has the 
     explicit power to lay and collect taxes, duties, imposts and 
     excises.