[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H46]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LATTA:
       H.R. 143.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Taxation: Article 1, Section 8, Clause 1: The Congress 
     shall have Power to lay and collect Taxes, Duties, Imposts 
     and Excises, to pay Debts and provide for the common Defence 
     and general Welfare of the United States; but all Duties, 
     Imposts and Excises shall be uniform throughout the United 
     States.