[Congressional Record Volume 159, Number 94 (Thursday, June 27, 2013)]
[House]
[Page H4144]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PRICE of Georgia:
        H.R. 2546.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This bill makes changes to existing law relating to Article 
     1, Section 8, which provides that, ``The Congress shall have 
     power to lay and collect Taxes, Duties, Imposts, and Excises 
     to pay debts and provide for the common defense and general 
     welfare of the United States; but all Duties, Imposts, and 
     Excises shall be uniform throughout the United States.'' The 
     Secretary of the Treasury is responsible for collecting taxes 
     at the Federal level. It is the purview of the Congress to 
     determine which taxes the Secretary shall or shall not 
     collect. Clarifying directions to the Secretary in regard to 
     a foreign transaction tax will ease the administrative and 
     compliance burden on the private financial sector and the 
     federal government.