[Congressional Record Volume 161, Number 23 (Wednesday, February 11, 2015)]
[House]
[Page H982]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. RENACCI:
       H.R. 863.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution, Article I, Section 8, Clause 1
       Within the Enumerated Powers of the U.S. Constitution, 
     Congress is granted the power to law and collect taxes. This 
     provision grants Congress the authority over this particular 
     piece of legislation.