The publication is reproduced in full below:
By Mr. GOODEN of Texas:
H.R. 5399.
Congress has the power to enact this legislation pursuant to the following:
The Constitutional authority on which this bill rests is the power of Congress 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, as enumerated in Article I, Section 8, Clause 1. Thus, Congress has the authority not only to increase taxes, but also, to reduce taxes to promote the general welfare of the United States of America and her citizens. Additionally, Congress has the Constitutional authority to regulate commerce among the States and with Indian Tribes, as enumerated in Article I, Section 8, Clause 3.
SOURCE: Congressional Record Vol. 167, No. 169
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