[Congressional Record Volume 163, Number 14 (Friday, January 27, 2017)]
[House]
[Pages H702-H703]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. MESSER:
        H.R. 716.
        Congress has the power to enact this legislation pursuant 
     to the following:
        Article I, Section 8, Clause 1, which states ``The 
     Congress shall have Power To lay and

[[Page H703]]

     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, which empowers Congress to ``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''