[Congressional Record Volume 157, Number 8 (Thursday, January 20, 2011)]
[House]
[Page H397]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PETRI:
       H.R. 387.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 which, in part, states: 
     ``The Congress shall have Power to lay and collect Taxes, 
     Duties, Imposts and Excises, . . . and the Sixteenth 
     Amendment which states: 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.''