[Congressional Record Volume 163, Number 3 (Thursday, January 5, 2017)]
[House]
[Page H182]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DAVIDSON:
       H.R. 308.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--
       ``The Congress shall have Power To lay and collect taxes, 
     duties, imposts and excises . . .''