[Congressional Record Volume 160, Number 121 (Wednesday, July 30, 2014)]
[House]
[Page H7128]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MURPHY of Florida:
       H.R. 5289.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 section 8 Constitution of the United States, 
     which states the Congress shall have power to lay and collect 
     taxes, duties, imposts and excises, to pay the debts and 
     provide for the common defense and general welfare of the 
     United States.