[Congressional Record Volume 162, Number 138 (Tuesday, September 13, 2016)]
[House]
[Page H5436]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAULSEN:
       H.R. 6015.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--``lay and collect taxes''
       Article 1, Section 8, Clause 18--``necessary and proper''