[Congressional Record Volume 161, Number 23 (Wednesday, February 11, 2015)]
[House]
[Page H983]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY of Texas:
       H.R. 880.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 of the United States Constitution, 
     which gives Congress the ``power to lay and collect taxes, 
     duties, imposts and excises . . .''