[Congressional Record Volume 157, Number 2 (Thursday, January 6, 2011)]
[House]
[Page H103]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. NEUGEBAUER:
       H.R. 206.
       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, Duties, Imposts and Excises, 
     to pay the Debts and provide for the common Defence and 
     general Welfare of the United States; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States.
       Sixteenth Amendment--The Congress shall have power to lay 
     and collect taxes on incomes, from whatever source derived, 
     without apportionment among the several States, and without 
     regard to any census or enumeration.