[Congressional Record Volume 163, Number 2 (Wednesday, January 4, 2017)]
[House]
[Page H97]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LANCE:
       H.R. 265.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 Clause 1: 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.