[Congressional Record Volume 157, Number 11 (Wednesday, January 26, 2011)]
[House]
[Page H511]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY of Texas:
       H.R. 476.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 7: ``All Bills for raising Revenue shall 
     originate in the House of Representatives . . .''
       Article I, Section 8: ``The Congress shall have Power To 
     lay and collect Taxes, Duties, Imposts and Excises, . . .''
       Amendment XVI (16th 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.''