[Congressional Record Volume 163, Number 108 (Friday, June 23, 2017)]
[House]
[Page H5140]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. POLIQUIN:
        H.R. 3046.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article I, Section 8 gives Congress the ``Power to lay and 
     collect Taxes, Duties, Imposts and Excises.''