[Congressional Record Volume 163, Number 27 (Wednesday, February 15, 2017)]
[House]
[Page H1245]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RENACCI:
        H.R. 1091.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article I, Section 8, Clause 1 of the Constitution: The 
     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.