[Page H2929]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ARRINGTON:
        H.R. 3971.
        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 
     to pay the Debts and provide for the common Defence and 
     general Welfare of the United States.''