[Congressional Record Volume 161, Number 12 (Monday, January 26, 2015)]
[House]
[Page H582]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COLLINS of Georgia:
       H.R. 522.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article One, 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;
       Article One, section 8, clause 18
       The Congress shall have Power--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.