[Congressional Record Volume 157, Number 34 (Tuesday, March 8, 2011)]
[House]
[Page H1620]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAUL:
       H.R. 953.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Make College Affordable Act is justified by the 
     Sixteenth Amendment which, by granting Congress the power to 
     lay and collect taxes on incomes, clearly gives Congress the 
     power to help middle-class Americans afford college by making 
     college tuition tax deductable.