[Congressional Record Volume 163, Number 98 (Thursday, June 8, 2017)]
[House]
[Page H4819]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BILIRAKIS:
        H.R. 2836.
        Congress has the power to enact this legislation pursuant 
     to the following:
        The constitutional authority to law and collect Taxes, 
     Duties, Imposts and Excises as enumerated in Article I, 
     Section 8, Clause 1 of the United States Constitution.