[Congressional Record Volume 161, Number 1 (Tuesday, January 6, 2015)]
[House]
[Page H47]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. JOLLY:
       H.R. 142.
       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 the 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.''