[Congressional Record Volume 158, Number 64 (Tuesday, May 8, 2012)]
[House]
[Page H2444]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BILBRAY:
       H.R. 5551.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section 8 Clause 1 of the U.S. Constitution which 
     reads that Congress has the 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.''