[Congressional Record Volume 162, Number 92 (Friday, June 10, 2016)]
[House]
[Page H3704]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAULSEN:
       H.R. 5445.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--power to lay and collect 
     taxes