[Congressional Record Volume 162, Number 35 (Thursday, March 3, 2016)]
[House]
[Page H1145]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KATKO:
        H.R. 4699.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the U.S. Constitution: 
     The Congress shall have the Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States.