[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. 957.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Teacher's Tax Cut 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 teachers.