[Congressional Record Volume 163, Number 2 (Wednesday, January 4, 2017)]
[House]
[Page H97]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. TURNER:
        H.R. 285.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section, 8, Clause 1 of the United States 
     Constitution, as the Supreme Court of the United States has 
     held that the imposition of the burdensome mandate on 
     hardworking American taxpayers is an action Congress may take 
     under its power to tax, and that this bill seeks to repeal 
     sections of title 26 U.S.C., the Internal Revenue Code.
       Article I, Section 8, Clause 18 of the United States 
     Constitution--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.