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From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PIERLUISI:
        H.R. 3553.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority on which this bill rests is 
     the power of the Congress to lay and collect taxes and to 
     provide for the general welfare of the United States, as 
     enumerated in Article I, Section 8, Clause 1 of the United 
     States Constitution; to make all laws which shall be 
     necessary and proper for carrying into execution such power, 
     as enumerated in Article I, Section 8, Clause 18 of the 
     Constitution; and to make rules and regulations respecting 
     the U.S. territories, as enumerated in Article IV, Section 3, 
     Clause 2 of the Constitution.