[Congressional Record Volume 163, Number 98 (Thursday, June 8, 2017)]
[House]
[Page H4819]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRAT:
        H.R. 2835.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1, under the 
     ``Power To lay and collect Taxes, Duties, Imposts and 
     Excises''.