[Congressional Record Volume 164, Number 35 (Tuesday, February 27, 2018)]
[House]
[Page H1335]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. CROWLEY:
        H.R. 5118.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 Section 8 of Article 1:
       The Congress shall have 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 States.