[Congressional Record Volume 159, Number 37 (Thursday, March 14, 2013)]
[House]
[Page H1429]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 1172.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution, which grants Congress the 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.