[Congressional Record Volume 161, Number 121 (Wednesday, July 29, 2015)]
[House]
[Page H5770]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MARCHANT:
        H.R. 3288.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Art. I Sec. 8 cl. 1: ``The 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 
     of the United States [. . .]''
       16th Amendment: ``The Congress shall have power to lay and 
     collect taxes on incomes, from whatever source derived, 
     without apportionment among the several States, and without 
     regard to any census or enumeration.''
       Art. I Sec. 8 cl. 18, ``To make all Laws which shall be 
     necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by this 
     Constitution in the Government of the United States, or in 
     any Department or Officer thereof:''