[Congressional Record Volume 163, Number 20 (Monday, February 6, 2017)]
[House]
[Page H1012]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Missouri:
        H.R. 871.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises.''