[Congressional Record Volume 162, Number 61 (Wednesday, April 20, 2016)]
[House]
[Page H1897]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROUZER:
        H.R. 5015.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article I, Section 8, Clause 1
        The Congress shall have the Power to lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debt 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.