[Congressional Record Volume 157, Number 19 (Tuesday, February 8, 2011)]
[House]
[Page H551]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. JENKINS:
       H.R. 529.
       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 and Amendment XVI to the United States 
     Constitution.
       Description: The first is ``The Congress shall have Power 
     to lay and collect Taxes, Duties, Imposts and Excises . . 
     .''; and the second grants Congress the 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.