[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. 955.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Professional Educators Tax Relief 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 provide tax relief to America's hard-working 
     educators.