[Congressional Record Volume 162, Number 143 (Wednesday, September 21, 2016)]
[House]
[Page H5800]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DAVIDSON:
       H.R. 6100.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: Since valuation rules 
     affect the collection of taxes, laws determining their use 
     are constitutional under Congressional authority to lay and 
     collect taxes.