[Congressional Record Volume 160, Number 134 (Thursday, September 18, 2014)]
[House]
[Page H7891]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. RUIZ:
       H.R. 5651.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution provides Congress ``power to lay and collect 
     taxes.''