[Congressional Record Volume 163, Number 2 (Wednesday, January 4, 2017)]
[House]
[Page H96]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. FRANKS of Arizona:
       H.R. 257.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, 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 Defence and 
     general Welfare of the United States; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States;), 
     and Article I, Section 8, Clause 18 (To make all 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 of Officer thereof).