[Congressional Record Volume 161, Number 19 (Wednesday, February 4, 2015)]
[House]
[Page H812]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. WALBERG:
        H.R. 701.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8.
       Clause 1: The Congress shall have the 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.