[Congressional Record Volume 159, Number 3 (Monday, January 14, 2013)]
[House]
[Page H86]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROSS:
       H.R. 243.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8: ``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.''