[Congressional Record Volume 159, Number 29 (Thursday, February 28, 2013)]
[House]
[Page H816]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CHAFFETZ:
        H.R. 884.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article I, 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, 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.