[Congressional Record Volume 163, Number 25 (Monday, February 13, 2017)]
[House]
[Page H1126]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KATKO:
        H.R. 1007.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 Clause 1: Congress shall have power to 
     lay and collect Taxes, Duties, Imposts and Excises, to pay 
     the Debts and provide for the common Defense and general 
     Welfare of the United States.