[Congressional Record Volume 162, Number 73 (Tuesday, May 10, 2016)]
[House]
[Page H2214]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POLIQUIN:
        H.R. 5186.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 gives Congress the ``Power to lay and 
     collect Taxes, Duties, Imposts and Excises.''