[Congressional Record Volume 163, Number 4 (Friday, January 6, 2017)]
[House]
[Page H195]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAULSEN:
       H.R. 365.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--the power to lay and 
     collect taxes
       Article 1, Section 8, Clause 18--necessary and proper 
     clause