[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H47]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. WILSON of South Carolina:
       H.R. 185.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Amendment XVI to the Constitution which gives Congress the 
     power to lay and collect taxes on incomes.