[Congressional Record Volume 158, Number 64 (Tuesday, May 8, 2012)]
[House]
[Page H2444]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

       By Mr. BENISHEK:
       H.R. 5547.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1.
       The Congress shall have Power * * * To lay and collect 
     Taxes, Duties, Imposts and Excises,