[Congressional Record Volume 159, Number 113 (Thursday, August 1, 2013)]
[House]
[Page H5346]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 2921.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This bill modifies the Internal Revenue Code, which 
     Congress enacted pursuant to its powers under the U.S. 
     Constitution, Article I, Section VIII as well as the 16th 
     Amendment to the U.S. Constitution, and, more generally, its 
     powers to tax and spend for the general welfare. Congress has 
     the power under those provisions to enact this legislation as 
     well.