[Congressional Record Volume 158, Number 115 (Tuesday, July 31, 2012)]
[House]
[Page H5525]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRAVES of Missouri:
       H.R. 6240.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--taxation
       ``The congress shall have the power to lay and collect 
     taxes. . .''
       This bill makes several revisions to the current tax code 
     which Congress has the power to do under the first clause in 
     Article 1 section 8.
       Article 1, Section 8, Clause 3--Commerce
       ``To regulate commerce . . . among the several states. . 
     .''
       This bill makes reforms to the way regulations are 
     promulgated which affect and govern the way businesses and 
     states conduct commerce.