[Congressional Record Volume 161, Number 21 (Monday, February 9, 2015)]
[House]
[Page H866]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. YOUNG of Indiana:
        H.R. 811.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1
       The Congress shall have the Power to lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debt 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.