[Congressional Record Volume 161, Number 2 (Wednesday, January 7, 2015)]
[House]
[Page H104]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HUDSON:
        H.R. 186.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Enumerated Powers of Congress. Aritice I., Section 8. The 
     Congress shall have Power to lay and collect Taxes.