[Congressional Record Volume 160, Number 6 (Friday, January 10, 2014)]
[House]
[Page H163]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LANCE:
       H.R. 3851.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Sec. 8, Clause I, 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.''