[Congressional Record Volume 160, Number 10 (Thursday, January 16, 2014)]
[House]
[Page H1241]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MASSIE:
       H.R. 3894.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitutional authority for the Senior Citizens' Tax 
     Elimination Act is found in Article I, Section 8, which gives 
     Congress the power to lay and collect taxes.