[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. SERRANO:
       H.R. 407.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This legislation is introduced pursuant to Article I, 
     Section 8, Clause 1 of the Constitution, which states that 
     ``The Congress shall have power to lay and collect taxes, 
     duties, imposts and excises. . .'' In addition, this 
     legislation is introduced pursuant to Article I, Section 8, 
     Clause 18 of the Constitution, which states that Congress 
     shall have the power ``to make all laws which shall be 
     necessary and proper for carrying into execution the 
     foregoing powers, and all other powers vested by this 
     Constitution in the government of the United States, or in 
     any department or officer thereof''