[Congressional Record Volume 161, Number 19 (Wednesday, February 4, 2015)]
[House]
[Page H814]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SERRANO:
        H.R. 740.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution, which 
     states that ``The Congress shall have power to lay and 
     collect taxes, duties, imposts and excises. . .''
       Article I, Section 8, Clause 18 of the Constitution, which 
     states that Congress shall have the power ``to make all laws 
     which shall be necessary and proper for carrying into 
     execution the foregoing powers, and all other powers vested 
     by this Constitution in the government of the United States, 
     or in any department or officer thereof.''