[Congressional Record Volume 162, Number 147 (Wednesday, September 28, 2016)]
[House]
[Page H6106]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DUNCAN of Tennessee:
        H.R. 6245.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Under Article I, Section 7 of the U.S. Constitution, Clause 
     1: All Bills for raising Revenue shall originate in the House 
     of Representatives; but the Senate may propose or concur with 
     Amendments as on other Bills.
       Under Article I, Section 8 of the U.S. Constitution, 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 Defence and general Welfare of the United States; 
     but all Duties Imposts and Excises shall be uniform 
     throughout the United States.