[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. 956.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Education Improvement Tax Cut Act is authorized by the 
     Sixteenth Amendment which, by granting Congress the power to 
     lay and collect taxes on incomes, clearly gives Congress the 
     power to provide the American people with tax relief so they 
     can devote more of their own resources to improving 
     education.