[Congressional Record Volume 159, Number 8 (Wednesday, January 23, 2013)]
[House]
[Page H283]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SABLAN:
       H.R. 403.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article 1, section 8 of the United States 
     Constitution (clause 1), which grants Congress the power to 
     collect taxes and expend funds to provide for the general 
     welfare of the United States.