[Congressional Record Volume 161, Number 19 (Wednesday, February 4, 2015)]
[House]
[Page H813]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRADY of Texas:
        H.R. 711.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Congress, which 
     grants Congress, ``the power to lay and collect taxes, 
     duties, imposts, and excises . . .''