[Congressional Record Volume 159, Number 42 (Thursday, March 21, 2013)]
[House]
[Page H1826]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LATHAM:
       H.R. 1317.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 (``The Congress shall have 
     Power To lay and collect Taxes, Duties, Imposts and 
     Excises''), and the 16th Amendment to the United States 
     Constitution.