[Congressional Record Volume 160, Number 55 (Friday, April 4, 2014)]
[House]
[Page H2961]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. CLARKE of New York:
       H.R. 4403.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Sec. 8 regarding Congressional authority to lay 
     and collect taxes, duties, imposts and excises.