[Congressional Record Volume 157, Number 24 (Tuesday, February 15, 2011)]
[House]
[Page H924]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Ms. JENKINS:
       H.R. 721.
       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.