[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. WALBERG:
        H.R. 5520.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1.
       The Congress shall have Power * * * To lay and collect 
     Taxes, Duties, Imposts and Excises,