[Congressional Record Volume 158, Number 38 (Thursday, March 8, 2012)]
[House]
[Page H1305]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SOUTHERLAND:
        H.R. 4176.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Section. 8. Clause 1 of the Constitution: 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, Imposts and Excises shall be uniform throughout the 
     United States;