[Congressional Record Volume 161, Number 171 (Thursday, November 19, 2015)]
[House]
[Page H8413]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CROWLEY:
        H.R. 4104.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``The Congress shall have 
     Power to law and collect Taxes, Duties, Imposts and Excises . 
     . .''