From the Congressional Record Online through GPO
By Ms. JENKINS of Kansas:
Congress has the power to enact this legislation pursuant
to the following:
Article I, Section 8:
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.
Article I, Section 9:
No Money shall be drawn from the Treasury, but in
Consequence of Appropriations made by Law.