[Congressional Record Volume 157, Number 41 (Thursday, March 17, 2011)]
[House]
[Page H1988]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROGERS of Michigan:
       H.R. 1206.
       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.
       Article I, Section 8, Clause 18 of the Constitution, which 
     states ``To make all Laws which shall be necessary and proper 
     for carrying into Execution the foregoing Powers, and all 
     other Powers vested by this Constitution in the Government of 
     the United States or in any Department or Officer thereof.''