[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. 55.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution.
       The Congress shall have 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