[Congressional Record (Bound Edition), Volume 158 (2012), Part 9]
[House]
[Page 11920]
[From the U.S. Government Publishing Office, www.gpo.gov]




                   CONSTITUTIONAL AUTHORITY STATEMENT

  Pursuant to clause 7 of rule XII of the Rules of the House of 
Representatives, the following statements are submitted regarding the 
specific powers granted to Congress in the Constitution to enact the 
accompanying bill or joint resolution.

           By Mr. TERRY:
       H.R. 6164.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Commerce Clause: Article 1, Section 8, Clause 3
           By Mr. GOSAR:
       H.R. 6165.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Because this legislation affects the process to adjust 
     income tax liability, it is constitutionally authorized by 
     Article I, Section 8, Clause 1 which gives Congress the power 
     to lay and collect taxes--as well as the Sixteenth Amendment 
     to the Constitution which specifically gives Congress the 
     power to lay and collect taxes on incomes.
            By Mrs. DAVIS of California:
        H.R. 6166.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8
            By Mr. LOEBSACK:
        H.R. 6167.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The ability to regulate interstate commerce pursuant to 
     Article 1, Section 8, Clause 3.

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