[Congressional Record Volume 158, Number 59 (Tuesday, April 24, 2012)]
[House]
[Page H2068]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. ELLMERS:
       H.R. 4539.
       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;
       By extension of the clause, Congress may also set the level 
     of said duties including lowering them to zero where 
     warranted.