[Congressional Record Volume 158, Number 62 (Friday, April 27, 2012)]
[House]
[Page H2275]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ADERHOLT:
       H.R. 4975.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Among other things, Article 1 Section 8 Clause 1 provides 
     Congress with the power to lay and collect duties and 
     prescribes that all duties shall be uniform throughout the 
     United States. Furthermore, Article 1 Section 8 Clause 18 
     gives Congress the power to make all laws which shall be 
     necessary and proper for carrying into execution these and 
     all other powers vested by the Constitution in the Government 
     or any Department or Officer thereof.