[Page H4121]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAPPAS:
       H.R. 2931.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Sec. 8, Clause 1, of the United States 
     Constitution states that ``Congress shall have the power to 
     lay and collect taxes, duties, imposts and excises, to pay 
     the debts and provide for the common defense and general 
     welfare of the United States.'' [Page H473]