[Congressional Record Volume 162, Number 118 (Thursday, July 21, 2016)]
[House]
[Page H5030]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. McCAUL:
       H.R. 5924.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: The Congress shall have 
     Power To lay and collect Taxes; and Clause 14: To make Rules 
     for the Government and Regulation of the land and naval 
     Forces.