[Congressional Record Volume 161, Number 20 (Thursday, February 5, 2015)]
[House]
[Page H857]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MULLIN:
       H.R. 770.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, 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 defense and 
     general welfare of the United States; but all duties, 
     imposts, and excises shall be uniform throughout the United 
     States.