[Congressional Record Volume 161, Number 54 (Wednesday, April 15, 2015)]
[House]
[Page H2270]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. QUIGLEY:
        H.R. 1823.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect taxes, duties, 
     imposts and excises; as enumerated in Article I, Section 8, 
     Clause 1 of the United States Constitution.