[Congressional Record Volume 158, Number 86 (Friday, June 8, 2012)]
[House]
[Page H3699]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. BUERKLE:
        H.R. 5932.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Section 8, clause 1 (``The Congress shall have Power To lay 
     and collect Taxes, Duties, Imposts and Excises . . .''), and 
     the 16th Amendment.