[Congressional Record Volume 162, Number 18 (Monday, February 1, 2016)]
[House]
[Page H432]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. McKINLEY:
       H.R. 4416.
       Congress has the power to enact this legislation pursuant 
     to the following:
       According to Article I, Section 8 of the Constitution: 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, imposts, and excises shall be uniform throughout.