[Congressional Record Volume 161, Number 1 (Tuesday, January 6, 2015)]
[House]
[Page H47]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KING of Iowa:
       H.R. 132.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1, Section 8 of Article 1 of the United States 
     Constitution, which reads: ``The Congress shall have Power to 
     lay and collected Taxes, Duties, Imposts, and Excises.'' 
     Therefore, Congress' taxing power would be the authority to 
     repeal ObamaCare's individual mandate.
       In addition, this bill makes specific changes to existing 
     law in a manner that returns power to the States and to the 
     People, consistent with Amendment X of the United States 
     Constitution.