[Congressional Record Volume 162, Number 4 (Thursday, January 7, 2016)]
[House]
[Page H176]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CHABOT:
        H.R. 4341.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this provision pursuant to Clause I of 
     Section 8 of Article I 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.