[Congressional Record Volume 164, Number 30 (Thursday, February 15, 2018)]
[House]
[Page H1213]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BOST:
        H.R. 5048.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Clause 1 of Article Section I of the United States 
     Consititution, which provides Congress with the ability to 
     enact legislation necessary and proper to effectuate its 
     purpose in taxing and spending.