[Congressional Record Volume 161, Number 11 (Thursday, January 22, 2015)]
[House]
[Page H534]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. TURNER:
       H.R. 519.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section, 8, Clause 1 of the U.S. Constitution, 
     as the Supreme Court of the United States has held that the 
     imposition of the burdensome mandate on hardworking American 
     taxpayers is an action Congress may take under its power to 
     tax, and that this bill seeks to repeal sections of title 26 
     U.S.C., the Internal Revenue Code.