[Congressional Record Volume 163, Number 13 (Tuesday, January 24, 2017)]
[House]
[Page H688]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. JOYCE of Ohio:
       H.R. 664.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 18
       The Congress shall have Power * * * To make all Laws which 
     shall be necessary and proper for carrying into Execution the 
     foregoing Powers, and all other Powers vested by the 
     Constitution in the Government of the United States, or in 
     any Department or Office thereof.
       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 Unites States.