[Congressional Record Volume 159, Number 95 (Friday, June 28, 2013)]
[House]
[Page H4176]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. YOUNG of Indiana:
        H.R. 2575.
        Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Const. art. I, Sec. 8, cl. 1.
       Within the Enumerated Powers of the U.S. Constitution, 
     Congress is granted the power to lay and collect taxes. This 
     provision grants Congress the authority over this particular 
     piece of legislation.