[Congressional Record Volume 163, Number 121 (Tuesday, July 18, 2017)]
[House]
[Page H5978]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMITH of Missouri:
       H.R. 3292.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress the power 
     to ``lay and collect Taxes, Duties, Imposts and Excises.''