[Congressional Record Volume 162, Number 109 (Thursday, July 7, 2016)]
[House]
[Page H4549]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRAVES of Missouri:
        H.R. 5666.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8 of the Constitution gives Congress the 
     power to ``lay and collect taxes, duties, imports and 
     excises.''
       Article VI, Clause 2 clarifies that federal law ``shall be 
     the supreme law of the land.''