[Congressional Record Volume 162, Number 74 (Wednesday, May 11, 2016)]
[House]
[Page H2281]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 5194.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass tax legislation. Article I of 
     the Constitution, in detailing Congressional authority, 
     provides that ``Congress shall have Power to lay and collect 
     Taxes, Duties, Imposts and Excises . . .'' (Section 8, Clause 
     1). This legislation is introduced pursuant to that grant of 
     authority.