[Congressional Record Volume 161, Number 1 (Tuesday, January 6, 2015)]
[House]
[Page H44]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WOODALL:
       H.R. 25.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1, Section 8 of Article 1 of the United States 
     Constitution which reads: ``The Congress shall have Power to 
     lay and collect Taxes, Duties, Imposts, and Excises, to pay 
     the Debts, and provide for the common Defense and General 
     Welfare of the United States; but all Duties and Imposts and 
     Excises shall be uniform throughout the United States.''