[Congressional Record Volume 162, Number 33 (Tuesday, March 1, 2016)]
[House]
[Page H1084]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POLIQUIN:
       H.R. 4658.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the Constitution which grants 
     Congress the ``power to lay and collect Taxes, Duties, 
     Imposts, and Excises . . .''