[Congressional Record Volume 163, Number 47 (Friday, March 17, 2017)]
[House]
[Page H2184]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POE of Texas:
        H.R. 1600.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the Constitution, which 
     states that ``the Congress shall have power To lay and 
     collect Taxes, Duties, Imposts and Excises, to pay the Debts 
     and provide for the common Defence and general Welfare of the 
     United States . . .''