[Congressional Record Volume 160, Number 77 (Wednesday, May 21, 2014)]
[House]
[Page H4784]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GARDNER:
       H.R. 4700.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, 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;
       Clause 18: 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.

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