[Congressional Record Volume 158, Number 60 (Wednesday, April 25, 2012)]
[House]
[Page H2127]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WALSH of Illinois:
        H.R. 4631.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause I of Section 8 of Article I of the Constitution 
     ``The Congress shall have the power to lay and collect taxes, 
     duties, impost 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''