[Congressional Record Volume 163, Number 1 (Tuesday, January 3, 2017)]
[House]
[Page H46]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GOODLATTE:
       H.R. 5.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 1, Clause 1 of the United States 
     Constitution, in that the legislation concerns the exercise 
     of legislative powers generally granted to Congress by that 
     section, including the exercise of those powers when 
     delegated by Congress to the Executive; Article I, Section 8, 
     Clauses 1 to 17, and Section 9, Clauses 1 to 2, 4, and 7 of 
     the United States Constitution, in that the legislation 
     concerns the exercise of specific legislative powers granted 
     to Congress by those sections, including the exercise of 
     those powers when delegated by Congress to the Executive; 
     Article I, Section 8, clause 18 of the United States 
     Constitution, in that the legislation exercises legislative 
     power granted to Congress by that clause ``to make all Laws 
     which shall be necessary and proper for carrying into 
     Execution the foregoing Powers, and all other Powers vested 
     by this Constitution in the Government of the United States, 
     or in any Department or Officer thereof;'' Article III, 
     Section 1, Clause 1, Sentence 1, Section 2, Clauses 1 and 4, 
     and Section 2, Clause 2, Sentence 2, of the Constitution, in 
     that the legislation defines or affects judicial powers and 
     cases that are subject to legislation by Congress; Article 
     IV, Section 3, Clause 2 of the United States Constitution, in 
     that the legislation concerns the exercise of power granted 
     to Congress to dispose of and make all needful Rules and 
     Regulations respecting the Territory or other Property 
     belonging to the United States; and, Amendment XVI to the 
     United States Constitution, in that the legislation concerns 
     the exercise of power granted to Congress to lay and collect 
     income taxes.