    [Congressional Record Volume 171, Number 31 (Friday, February 14, 2025)]
    [House]
    [Page H715]
    From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

               By Mr. ESTES:
           H.R. 1378.
           Congress has the power to enact this legislation pursuant
         to the following:
           Article I, Section 8, Clause 1: The Congress shall have
         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;