[Congressional Record Volume 161, Number 94 (Friday, June 12, 2015)]
[House]
[Page H4344]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 2746.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority to lay and collect Taxes, 
     Duties, Imposts and Excises as enumerated in Article I, 
     Section 8, Clause 1 of the United States Constitution.