[Congressional Record Volume 161, Number 121 (Wednesday, July 29, 2015)]
[House]
[Page H5771]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BOUSTANY:
        H.R. 3321.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Const. art. I, Sec. 8, cl. 1. Within the Enumerated 
     Powers of the U.S. Constitution, Congress is granted the 
     power to lay and collect taxes. This provision grants 
     Congress the authority over this particular piece of 
     legislation.