[Congressional Record Volume 159, Number 113 (Thursday, August 1, 2013)]
[House]
[Page H5347]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MURPHY of Florida:
        H.R. 2956.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: The Congress shall have 
     Power to lay and collect taxes on incomes, from whatever 
     source derived and collect Taxes, Duties, Imposts and 
     Excises, to pay the Debts and provide for the common Defense 
     and general Welfare of the United States; but all Duties, 
     Imposts and Excises shall be uniform throughout the United 
     States.