[Congressional Record Volume 158, Number 100 (Friday, June 29, 2012)]
[House]
[Page H4656]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BILIRAKIS:
       H.R. 6074.
       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 as enumerated in Article 1, Section 8, 
     Clause 1 of the United States Constitution.