[Congressional Record Volume 160, Number 4 (Wednesday, January 8, 2014)]
[House]
[Page H72]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. CHRISTENSEN:
        H.R. 3821.
        Congress has the power to enact this legislation pursuant 
     to the following:
       ``Article I, Section 7, Clause 1 of the Constitution of the 
     United States provides that All Bills for raising Revenue 
     shall originate in the House of Representatives and Section 
     8, Clause 1 grants Congress the Power to lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts and 
     provide for the common Defense and general Welfare of the 
     United States.''