[Congressional Record Volume 160, Number 32 (Wednesday, February 26, 2014)]
[House]
[Page H2001]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GRAVES of Missouri:
        H.R. 4094.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Congress enacts this bill pursuant to Clause 1 of 
     Section 8 of Article I of the United States Constitution, 
     which provides Congress with the ability to enact legislation 
     necessary and proper to effectuate its purposes in taxing and 
     spending.