[Congressional Record Volume 158, Number 66 (Thursday, May 10, 2012)]
[House]
[Page H2647]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CANSECO:
       H.J. Res. 108.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Congress has authority to enact this legislation pursuant 
     to Article I, Section 8, Clause 3 of the constitution. Should 
     this IRS rule go into effect, commerce will likely be 
     significantly impacted as deposits are pulled from U.S. 
     financial institutions, thereby decreasing capital available 
     for lending.

                          ____________________