[Page H2647]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MARCHANT:
       H.R. 1662.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1: To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States