[Congressional Record Volume 161, Number 73 (Wednesday, May 13, 2015)]
[House]
[Page H2959]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GROTHMAN:
        H.R. 2306.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I Section VIII Clause I: The Congress shall have 
     the 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 Unites 
     States.
       Article I Section VII Clause XVIII. To make all Laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by the 
     Constitution in the Government of the United States, or in 
     any Department or Officer thereof.