[Congressional Record Volume 161, Number 22 (Tuesday, February 10, 2015)]
[House]
[Page H917]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WEBER of Texas:
       H.R. 824.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution, which states that ``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 impost 
     and excises shall be uniform throughout the United States;'' 
     and Article 1, Section 8, Clause 18 of the Constitution, 
     which states that Congress shall have power ``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 Untied States, 
     or in any Department or Officer thereof.''