[Congressional Record Volume 160, Number 122 (Thursday, July 31, 2014)]
[House]
[Page H7186]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GALLEGO:
       H.R. 5341.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, which allows Congress to lay and 
     collect taxes, duties, imposts, and excises, to pay the debts 
     and provide for the common defense and general welfare.