[Congressional Record Volume 161, Number 19 (Wednesday, February 4, 2015)]
[House]
[Page H813]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LATTA:
       H.R. 725.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Taxation: Article 1, Section 8, Clause 1
       The Congress shall have Power to lay and collect Taxes, 
     Duties, Imposts and Excises, to pay 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.