[Congressional Record Volume 165, Number 14 (Wednesday, January 23, 2019)]
[House]
[Page H1172]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. JOYCE of Ohio:
       H.R. 728.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the United States 
     Constitution.
       The Congress shall have Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defense and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States.