[Congressional Record Volume 157, Number 11 (Wednesday, January 26, 2011)]
[House]
[Page H512]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. LATTA:
       H.R. 499.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Clause 1 of Section 8 of Article I of the United States 
     Constitution, which states ``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.''
       Amendment XVI to the United States Constitution, which 
     states ``The Congress shall have power to lay and collect 
     taxes on incomes, from whatever source derived, without 
     apportionment among several States, and without regard to any 
     census or enumeration.''