[Pages H1218-H1219]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BOST:
       H.R. 2283.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States 
     Constitution,which states: ``[t]he Congress shall have power 
     to lay and collect taxes, duties, imposts and excises, to pay 
     the debts

[[Page H1219]]

     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''