[Congressional Record Volume 159, Number 94 (Thursday, June 27, 2013)]
[House]
[Page H4145]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. QUIGLEY:
       H.R. 2563.
       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, and 
     imposts and excises, as enumerated in Article 1, Section 8, 
     Clause 1 of the United States Constitution.