[Congressional Record Volume 158, Number 74 (Tuesday, May 22, 2012)]
[House]
[Page H3167]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           Mr. CUMMINGS:
       H.R. 5853.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: ``The Congress shall have Power to 
     lay and collect Taxes, Duties, Imposes and Excises, to pay 
     the Debts and provide for the common Defence and general 
     welfare of the United States''

                          ____________________