[Congressional Record Volume 159, Number 162 (Thursday, November 14, 2013)]
[House]
[Page H7110]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. McDERMOTT:
       H.R. 3491.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The principle constitutional authority for this legislation 
     is clause 1 of section 8 of article I of the Constitution of 
     the United States, which states: ``The Congress shall have 
     power to lay and collect taxes . . . .''