[Congressional Record Volume 161, Number 1 (Tuesday, January 6, 2015)]
[House]
[Page H44]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. YOUNG of Indiana:
       H.R. 30.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Const. art. I, Sec. 8, cl. 1.
       Within the Enumerated Powers of the U.S. Constitution, 
     Congress is granted the power to lay and collect taxes. This 
     provision grants Congress the authority over this particular 
     piece of legislation.