[Congressional Record Volume 157, Number 44 (Wednesday, March 30, 2011)]
[House]
[Page H2108]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. PAUL:
        H.R. 1271.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The Sixteenth Amendment, which gives Congress the power to 
     lay and collect taxes, clearly gives Congress the authority 
     to repeal taxes on children who participate in agriculture 
     education programs such as 4-H and Future Farmers of America.