[Page H557]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LAHOOD:
       H.R. 1075.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Article I, Section 8, Clause 1: ``The 
     Congress shall have Power to lay and collect Taxes . . .''