[Congressional Record Volume 163, Number 39 (Tuesday, March 7, 2017)]
[House]
[Page H1595]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LANCE:
       H.R. 1409.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Pursuant to Article I, Section 8, Clause 1, of the United 
     States Constitution, Congress shall have the 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.