[Congressional Record Volume 161, Number 13 (Tuesday, January 27, 2015)]
[House]
[Page H640]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MESSER:
       H.R. 554.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1, which states ``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'' and Article I, Section 8, Clause 18, which 
     empowers Congress to ``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''