[Congressional Record Volume 161, Number 3 (Thursday, January 8, 2015)]
[House]
[Page H156]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BLUMENAUER:
        H.R. 214.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass tax legislation. Article I of 
     the Constitution, in detailing Congressional authority, 
     provides that ``Congress shall have Power to lay and collect 
     Taxes . . .'' (Section 8, Clause 1). This legislation is 
     introduced pursuant to that grant of authority.