[Congressional Record Volume 162, Number 172 (Thursday, December 1, 2016)]
[House]
[Page H7119]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROSKAM:
       H.R. 6422.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, which states ``The Congress shall 
     have Power To lay and collect Taxes,'' and Article I, Section 
     7, which states ``All Bills for raising Revenue shall 
     originate in the House of Representatives.''