[Congressional Record Volume 158, Number 117 (Thursday, August 2, 2012)]
[House]
[Page H5711]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. SCHWARTZ:
        H.R. 6353.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8
       The Congress shall have power to lay and collect taxes, 
     duties, imposts and excises