[Congressional Record Volume 161, Number 20 (Thursday, February 5, 2015)]
[House]
[Pages H856-H857]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MESSER:
       H.R. 769.

[[Page H857]]

       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 Defence 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.