[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Page H36]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GINGREY of Georgia:
        H.R. 106.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution that 
     states, ``The Congress shall have Power To lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts. . .''