[Congressional Record Volume 160, Number 7 (Monday, January 13, 2014)]
[House]
[Page H183]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. FOSTER:
        H.R. 3856.
        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.''