[Congressional Record Volume 163, Number 172 (Wednesday, October 25, 2017)]
[House]
[Page H8226]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PITTENGER:
        H.R. 4131.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill is based on 
     Congress's power under Article 1 Section 8 of the 
     Constitution, which grants Congress power over taxation.