[Congressional Record Volume 159, Number 114 (Friday, August 2, 2013)]
[House]
[Page H5400]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. REED:
       H.R. 2994.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, which states ``The Congress shall 
     have Power To lay and collect Taxes,''