[Congressional Record Volume 163, Number 1 (Tuesday, January 3, 2017)]
[House]
[Page H51]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAULSEN:
       H.R. 184.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--power to lay and collect 
     taxes, duties, imposts and excises