[Pages H9347-H9348]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HUFFMAN:
       H.R. 5354.
       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,

[[Page H9348]]

     Duties, Impost 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.