[Congressional Record Volume 163, Number 59 (Wednesday, April 5, 2017)]
[House]
[Page H2755]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PAULSEN:
        H.R. 1953.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 grants Congress 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.