[Congressional Record Volume 159, Number 77 (Tuesday, June 4, 2013)]
[House]
[Page H3095]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BILIRAKIS:
       H.R. 2233.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority to lay and collect Taxes, 
     Duties, Imposts and Excises as enumerated in Article I, 
     Section 8, Clause 1 of the United States Constitution.