[Congressional Record Volume 160, Number 58 (Wednesday, April 9, 2014)]
[House]
[Page H3143]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRADY of Texas:
        H.R. 4438.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution: 
     ``The Congress shall have power to lay and collect taxes, 
     duties, imposts, and excises. . .''