[Congressional Record Volume 163, Number 36 (Wednesday, March 1, 2017)]
[House]
[Page H1463]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Nebraska:
        H.R. 1268.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: The Congress shall have Power To lay 
     and collect Taxes, Duties, Imposts, and Excises . . .