[Congressional Record Volume 159, Number 31 (Tuesday, March 5, 2013)]
[House]
[Page H983]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. AUSTIN SCOTT of Georgia:
       H.R. 972.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: 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. 
     Article I, Section 8, Clause 18: The Congress shall have 
     Power to make all Laws which shall be necessary and proper 
     for carrying into Execution the forgoing Powers, and all 
     other Powers vested by this Constitution in the Government of 
     the United States or in any Department or Officer thereof.