[Congressional Record Volume 159, Number 183 (Monday, December 23, 2013)]
[House]
[Page H8132]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MEADOWS:
       H.R. 3806.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1:
       Congress shall have Power to lay and collect Taxes, Duties, 
     Imposts and Excises, to pay 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.