[Congressional Record Volume 162, Number 177 (Thursday, December 8, 2016)]
[House]
[Page H7570]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SAM JOHNSON of Texas:
        H.R. 6489.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of section 8 of article I of the Constitution, to 
     ``lay and collect taxes . . . and provide for the common 
     defense and general welfare of the United States.''