[Congressional Record Volume 162, Number 66 (Thursday, April 28, 2016)]
[House]
[Page H2110]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LANCE:
        H.R. 5111.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Sec. 8, Clause 1, of the United States 
     Constitution
       This states that ``Congress shall have the power . . . 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.''