[Congressional Record Volume 163, Number 1 (Tuesday, January 3, 2017)]
[House]
[Page H47]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 35.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section VIII, Clause 1 of the United States 
     Constitution, which grants Congress the 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 the United States.
       Article I, Section 8, Clause 3, of the United States 
     Constitution, which grants Congress the power to regulate 
     commerce with foreign nations, and among the several states, 
     and with the Indian tribes.