[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Pages H37-H38]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. THORNBERRY:
       H.R. 147.
       Congress has the power to enact this legislation pursuant 
     to the following:

[[Page H38]]

       This bill is enacted pursuant to Article I, Section 8, 
     Clause 1 of the United States Constitution. Section 8 
     explicitly states that ``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;'' This clause 
     applies to this bill because it grants the power of taxation 
     to the Federal government.