[Congressional Record Volume 163, Number 72 (Thursday, April 27, 2017)]
[House]
[Page H2941]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 2183.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of Congress to lay and collect Taxes, Duties, 
     Imposts and Excises as enumerated in Article 1, Section 8, 
     Clause 1 of the United States Constitution.