[Congressional Record Volume 161, Number 16 (Friday, January 30, 2015)]
[House]
[Page H667]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY of Texas:
       H.R. 622.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution 
     which grants Congress, ``the power to lay and collect taxes, 
     duties, imposts and excises . . .''