[Congressional Record Volume 161, Number 14 (Wednesday, January 28, 2015)]
[House]
[Pages H663-H664]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DUFFY:
        H.R. 610.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 states The Congress shall 
     have Power To lay and collect

[[Page H664]]

     Taxes, Duties, Imposts and Excises, to pay the Debts and 
     provide for the common Defence and general Welfare of the 
     United States.