[Congressional Record Volume 159, Number 103 (Thursday, July 18, 2013)]
[House]
[Page H4725]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BURGESS:
        H.R. 2732.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The attached bill is constitutional under Article I, 
     Section VIII: ``The Congress shall have Power To lay and 
     collect Taxes''.