[Congressional Record Volume 160, Number 68 (Wednesday, May 7, 2014)]
[House]
[Page H3940]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. KING of Iowa:
        H.R. 4600.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The bill is enacted pursuant to Congress' powers to lay and 
     collect Taxes, Duties, Imposts, and Excises under Article I, 
     Section 8, of the United States Constitution.