[Congressional Record Volume 159, Number 50 (Monday, April 15, 2013)]
[House]
[Page H2026]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. NADLER:
        H.R. 1568.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Art. 1, sec. 8, cl. 1 ``Congress shall have the Power to 
     lay and collect Taxes, Duties, Imposts and Excises. . . .''
       Art. 1, sec. 8, cl. 18 Necessary and proper clause.