[Congressional Record Volume 161, Number 49 (Tuesday, March 24, 2015)]
[House]
[Page H1901]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HARDY:
        H.R. 1583.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Clause 1 of 
     Section 8 of Article 1 of the United States Constitution, 
     which provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.