[Congressional Record Volume 159, Number 12 (Tuesday, January 29, 2013)]
[House]
[Page H300]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CHABOT:
       H.R. 434.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of section 8 of article I of the Constitution, 
     which states: ``The Congress shall have power to lay and 
     collect taxes, duties, imposts and excises, to pay the debts 
     and provide for the common defense and general welfare of the 
     United States;