[Congressional Record Volume 159, Number 7 (Tuesday, January 22, 2013)]
[House]
[Pages H222-H223]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. CHAFFETZ:
       H.R. 328.
       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

[[Page H223]]

     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 2 of Section 8 of Article I of the Constitution: To 
     borrow Money on the credit of 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.