[Congressional Record Volume 157, Number 7 (Wednesday, January 19, 2011)]
[House]
[Page H356]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SERRANO:
        H.R. 350.
        Congress has the power to enact this legislation pursuant 
     to the following:
       ``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; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States.'' (Article I, Section 8, Clause 
     1)
       ``The Congress shall have Power to make all Laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by the 
     Constitution in the Government of the United States, or in 
     any Department or Officer thereof.'' (Article I, Section 8, 
     Clause 18)