[Congressional Record Volume 159, Number 28 (Wednesday, February 27, 2013)]
[House]
[Page H702]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. COOK:
        H.R. 857.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the U.S. Constitution:
       The Congress shall have 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.