[Congressional Record Volume 157, Number 5 (Wednesday, January 12, 2011)]
[House]
[Page H203]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Ms. EDDIE BERNICE JOHNSON of Texas:
        H.R. 291.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority of Congress to enact this 
     legislation is provided by Article I, Section 8 of the United 
     States Constitution (Clause 1), which grants Congress the 
     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; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States.