[Congressional Record Volume 161, Number 32 (Wednesday, February 25, 2015)]
[House]
[Page H1165]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LANCE:
        H.R. 1078.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Sec. 8, Clause 1, of the United States 
     Constitution
       This states that ``Congress shall have power to . . . lay 
     and collect taxes, duties, imposts and excises, to pay the 
     debts and provide for the common defense and general welfare 
     fo the United States