[Congressional Record Volume 161, Number 11 (Thursday, January 22, 2015)]
[House]
[Page H532]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. NEUGEBAUER:
        H.R. 463.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: the Congress shall have Power to lay 
     and collect Taxes, Duties, Imposts and Excises, to pay the 
     Debts and provide for the common Defence and general Welfare 
     of the United States.