[Congressional Record Volume 161, Number 77 (Tuesday, May 19, 2015)]
[House]
[Page H3388]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. COLLINS of Georgia:
       H.R. 2405.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause I, Section 8 of Article I of the United States 
     Constitution which reads: ``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 United States.''