[Congressional Record Volume 159, Number 105 (Monday, July 22, 2013)]
[House]
[Page H4857]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 2774.
        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. pg-74