[Congressional Record Volume 163, Number 199 (Wednesday, December 6, 2017)]
[House]
[Page H9709]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. LONG:
        H.R. 4575.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: The Congress shall have 
     Power to law 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 of the Constitution, which 
     states ``To make all Laws which shall be necessary and proper 
     in the Government of the United States or in any Department 
     or Officer thereof.''