[Congressional Record Volume 165, Number 18 (Tuesday, January 29, 2019)]
[House]
[Page H1284]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. YOUNG:
        H.R. 858.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1 Section 8 of the United States Constitution 
     (clauses 1 and 18): The Congress shall have the 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; and to make 
     all laws which shall be necessary and proper for carrying 
     into execution the foregoing powers, and all other powers 
     vested by this Constitution in the government of the United 
     States, or in any department or officer thereof.