[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. 351.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: ``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;'' 
     and Article I, Section 8, Clause 18: ``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.''