[Congressional Record Volume 161, Number 183 (Wednesday, December 16, 2015)]
[House]
[Page H9375]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MOONEY of West Virginia:
        H.R. 4263.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution states that ``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.''