[Congressional Record Volume 163, Number 7 (Wednesday, January 11, 2017)]
[House]
[Page H391]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RENACCI:
        H.R. 439.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, 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.
       Article 1, 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 or Officer thereof.