[Congressional Record Volume 157, Number 41 (Thursday, March 17, 2011)]
[House]
[Page H1987]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GARDNER:
       H.R. 1180.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1, Section 8 of Article I of the United States 
     Constitution which reads:
       ``The Congress shall have Power to lay and collect Taxes, 
     Duties, Imposts, and Excises, to pay the Debts, and provide 
     for the common Defense and General Welfare of the United 
     States; but all Duties and Imposts and Excises shall be 
     uniform throughout the United States.''