[Congressional Record Volume 159, Number 56 (Tuesday, April 23, 2013)]
[House]
[Page H2247]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 1674.
        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 I, Section 8, 
     Clause 1 of the United States Constitution.