[Congressional Record Volume 162, Number 21 (Thursday, February 4, 2016)]
[House]
[Page H591]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAULSEN:
       H.R. 4469.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 (to lay and collect taxes) 
     and Clause 18 (necessary and proper)