[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Page H38]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WEBSTER of Florida:
       H.R. 149.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the Constitution which 
     states in part: The Congress shall have Power to lay and 
     collect Taxes, Duties, Imposts and Excises, to pay the Debts 
     and provide for the common Defence and general Welfare of the 
     United States.