[Congressional Record Volume 161, Number 179 (Thursday, December 10, 2015)]
[House]
[Page H9271]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SERRANO:
       H.R. 4236.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Congress has the power to enact this legislation pursuant 
     to Article I, Section 8, Clause 1 of the Constitution, which 
     states that that ``The Congress shall have power to lay and 
     collect taxes, duties, imposts and excises . . .'' In 
     addition, this legislation is introduced pursuant to Article 
     I, Section 8, Clause 18 of the Constitution, which states 
     that Congress shall have the power ``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.''

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