[Congressional Record Volume 157, Number 43 (Tuesday, March 29, 2011)]
[House]
[Page H2038]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]
By Mr. UPTON:
H.R. 1213.
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 Defense and
general Welfare of the United States; but all Duties, Imposts
and Excises shall be uniform throughout the United States.