[Congressional Record Volume 158, Number 116 (Wednesday, August 1, 2012)]
[House]
[Page H5629]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 6249.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass legislation regarding taxes. 
     In particular, Article I of the Constitution clearly 
     describes the Congressional authority to levy excise taxes, 
     providing ``The Congress shall have Power to lay and collect 
     Taxes, Duties, Imposts and Excises . . .'' (U.S. Const, Art. 
     I, Sec. 8, cl. I).