[Congressional Record Volume 164, Number 45 (Wednesday, March 14, 2018)]
[House]
[Page H1609]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. DAVIDSON:
        H.R. 5281.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, subsection 1: ``Congress shall have 
     Power to lay and collect taxes, duties, imposts and excises''
       and
       Article 1, Section 8, subsection 3: ``To regulate commerce 
     with foreign nations''