[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H45]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GINGREY of Georgia:
       H.R. 123.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution that 
     states, ``The Congress shall have Power to lay and collect 
     Taxes . . .''
       Amendment XVI of the Constitution that states, ``The 
     Congress shall have power to lay and collect taxes on incomes 
     . . .''