[Congressional Record Volume 160, Number 122 (Thursday, July 31, 2014)]
[House]
[Page H7187]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MURPHY of Florida:
       H.R. 5362.
       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.