[Congressional Record Volume 162, Number 111 (Monday, July 11, 2016)]
[House]
[Page H4660]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LANCE:
        H.R. 5717.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Sec. 8, Clause 1, of the United States 
     Constitution
       This states that ``Congress shall have the power too . . . 
     lay and collect taxes, duties, imposts and excises, to pay 
     for the debts and provide for the common defense and general 
     welfare of the United States''