[Congressional Record Volume 161, Number 49 (Tuesday, March 24, 2015)]
[House]
[Page H1901]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GALLEGO:
        H.R. 1581.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section VIII, Clause I: The Congress shall have 
     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; all but duties, 
     imposts, and excises shall be uniform throughout the United 
     States.