[Congressional Record Volume 163, Number 50 (Wednesday, March 22, 2017)]
[House]
[Page H2350]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POLIQUIN:
       H.R. 1687.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 grants Congress the 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 State.' ''