[Congressional Record Volume 161, Number 75 (Friday, May 15, 2015)]
[House]
[Page H3254]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. YOUNG of Iowa:
       H.R. 2389.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: The Congress shall have the power to 
     lay and collect taxes.

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