[Congressional Record Volume 162, Number 21 (Thursday, February 4, 2016)]
[House]
[Page H591]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. McSALLY:
       H.R. 4482.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1--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 throught the United States.
       Article 1, Section 8, Clause 18--To make 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 United States, or in 
     any Department or Officer thereof.