[Congressional Record Volume 163, Number 87 (Friday, May 19, 2017)]
[House]
[Page H4390]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CROWLEY:
       H.R. 2559.
       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 . . .''