[Congressional Record Volume 159, Number 65 (Thursday, May 9, 2013)]
[House]
[Page H2569]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. COFFMAN:
        H.R. 1912.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Sec. 8, Clause 1, of the United States 
     Constitution
       This states that ``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.'' The power to lay and collect taxes is 
     the power to establish taxes to be placed on the American 
     public, to foster the common good. The Supreme Court in 
     deliberating the constitutionality of the Patient Protection 
     and Affordable Care Act, Public Law No: 111-148; ruled that 
     the individual mandate requiring the purchase of health 
     insurance was a tax. Therefore, establishing criteria for the 
     purchase falls under the jurisdiction of Article 1.