[Congressional Record Volume 159, Number 4 (Tuesday, January 15, 2013)]
[House]
[Page H172]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. NUGENT:
       H.R. 295.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the U.S. Constitution gives 
     Congress the authority to lay and collect taxes and duties. 
     With this authority comes the inherent duty to protect these 
     funds from fraud and theft so that they are used for their 
     constitutional purpose--to pay the debts and provide for the 
     general welfare of our nation.