[Congressional Record Volume 159, Number 4 (Tuesday, January 15, 2013)]
[House]
[Page H171]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CHAFFETZ:
        H.R. 256.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article I of the Constitution: The 
     Congress shall have 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;
       Clause 18 of Section 8 of Article I of the Constitution: To 
     make all Laws which shall be necessary and proper for 
     carrying into Execution the foregoing Powers, and all other 
     Powers vested by this Constitution in the Government of the 
     United States, or in any Department or Officer thereof.