[Congressional Record Volume 160, Number 121 (Wednesday, July 30, 2014)]
[House]
[Page H7127]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CROWLEY:
       H.R. 5276.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``The Congress shall have 
     Power to law and collect Taxes, Duties, Imposts and Excises . 
     . .''