[Congressional Record Volume 162, Number 142 (Tuesday, September 20, 2016)]
[House]
[Page H5711]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. SMITH of Missouri:
        H.R. 5659.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitutional Authority on which this bill rests is 
     the power of Congress to lay and collect Taxes, Duties, 
     Imposts, and Excises, to pay the Debts and provide for the 
     common Defence and general Welfare of the United States; but 
     all Duties, Imposts and Excises shall be uniform throughout 
     the United States, as enumerated in Article I, Section 8, 
     Clause 1 of the United States Constutition.