[Congressional Record Volume 160, Number 81 (Wednesday, May 28, 2014)] [House] [Page H4910] From the Congressional Record Online through the Government Publishing Office [www.gpo.gov] By Mrs. BLACK: H.R. 4748. Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1 of the United States Constitution, the Taxing and Spending Clause: ``The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States. . .''