[Congressional Record Volume 160, Number 23 (Thursday, February 6, 2014)]
[House]
[Page H1687]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MURPHY of Florida:
        H.R. 4019.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to Article 1 Section 8 Clause 
     1 of the United States Constitution, which states that the 
     Congress shall have Power To lay and collect Taxes, Duties, 
     Imposts and Excises, to pay the Debts and provide for the 
     common Defence and general Welfare of the United States.