[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Page H34]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. FITZPATRICK:
       H.R. 51.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the U.S. Constitution:
       ``The Congress shall have the Power to lay and collect 
     Taxes, Duties, Imposts, and Excises, to pay the Debts and 
     Provide for the common Defense and general Welfare of the 
     United States''