[Congressional Record Volume 160, Number 3 (Tuesday, January 7, 2014)]
[House]
[Page H20]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COFFMAN:
       H.R. 3812.
       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.''