[Congressional Record Volume 158, Number 111 (Tuesday, July 24, 2012)]
[House]
[Page H5201]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROONEY:
       H.R. 6171.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, section 8. The Congress shall have the power to 
     lay and collect taxes, duties, imposts, and excises, to pay 
     debts and provide for the common defence and general welfare 
     of the United States.