[Congressional Record Volume 161, Number 6 (Tuesday, January 13, 2015)]
[House]
[Page H359]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 292.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Per Section 8, Clause 1 of the Constitution, Congress shall 
     have the power to lay and collect taxes. Per the Section 8, 
     Clause 3 of the Constitution, Congress shall have the power 
     regulate Commerce with foreign Nations and among the several 
     States.