[Congressional Record Volume 159, Number 151 (Monday, October 28, 2013)]
[House]
[Page H6828]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MESSER:
        H.R. 3358.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, 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 individuals, who through no 
     fault of their own, will be subject to taxes imposed by 
     Public Law 111-148, as amended. Congress has the power to 
     delay such taxes and provide for the general welfare of those 
     who have been and will be harmed by their imposition.