[Congressional Record Volume 161, Number 3 (Thursday, January 8, 2015)]
[House]
[Page H156]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MEADOWS:
        H.R. 210.
        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 Defense and general Welfare of the United States . . 
     .'' The bill will exempt certain educational institutions 
     from taxes imposed by public Law 111-148, as amended. 
     Congress has the power to repeal such taxes and provide for 
     the general welfare of those who have been and will be harmed 
     by their imposition.