[Congressional Record Volume 163, Number 87 (Friday, May 19, 2017)]
[House]
[Page H4389]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MASSIE:
       H.R. 2552.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority for the Senior Citizens Tax 
     Elimination Act is found in Article I, Section 8, which gives 
     Congress the power to lay and collect taxes.