[Congressional Record Volume 162, Number 96 (Thursday, June 16, 2016)]
[House]
[Page H3968]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROSKAM:
       H.R. 5523.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article 1 of the U.S. 
     Constitution, providing, in relevant part, that ``[t]he 
     Congress shall have the power to 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.''