[Page H1172]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. DAVIDSON of Ohio:
       H.R. 723.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: The Congress shall have 
     power to lay and collect taxes, duties, imposts and excises
       Article 1, Section 8, Clause 3: To regulate commerce with 
     foreign nations, and among the several states, and with the 
     Indian tribes;