[Congressional Record Volume 159, Number 95 (Friday, June 28, 2013)]
[House]
[Page H4176]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MESSER:
        H.R. 2577.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1, which empowers Congress, in 
     part, to ``lay and collect Taxes'' and ``provide for the 
     common Defence and general Welfare of the United States . . 
     .'' The bill will exempt certain employers from taxes imposed 
     by Public Law 111-148, as amended. Congress has the power to 
     repeal such taxes and provide for the general welfare of 
     those who have been and will be harmed by their imposition.