[Congressional Record Volume 163, Number 28 (Thursday, February 16, 2017)]
[House]
[Page H1304]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. HOLDING:
        H.R. 1150.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article 1, Section 8 ``The Congress shall have Power To 
     lay and collect Taxes, Duties, Imposts and Excises, [. . .]''