[Congressional Record Volume 161, Number 2 (Wednesday, January 7, 2015)]
[House]
[Page H104]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BILIRAKIS:
        H.R. 192.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect Taxes, Duties, 
     Imposts and Excises as enumerated in Article 1, Section 8, 
     Clause 1 of the United States Constitution.