[Congressional Record Volume 161, Number 33 (Thursday, February 26, 2015)]
[House]
[Page H1371]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY of Texas:
       H.R. 1105.
       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 authority ``to lay and collect 
     taxes, duties, imposts and excises . . .''