[Page H5727]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GONZALEZ of Texas:
       H.R. 3701.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8: Congress shall have 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; but all Duties, Imposts and Excises shall be