[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. SANFORD:
       H.R. 6000.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the United States Constitution 
     asserts that the Congress shall have power to lay and collect 
     taxes. This bill modifies the Internal Revenue Code of 1986 
     to modify the rules relating to the taxation of mead and 
     other agricultural wine.