[Page H1607]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. LEE of Pennsylvania:
       H.R. 2912.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises.''