[Congressional Record Volume 157, Number 50 (Thursday, April 7, 2011)]
[House]
[Page H2535]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HIGGINS:
       H.R. 1428.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority of this legislation lies in 
     the power of congress to lay and collect taxes, duties, 
     imposts and excises as described in Article 1, Section 8, 
     Clause 1. With further support from the Sixteenth Amendment, 
     which provides Congress the power to lay and collect taxes on 
     incomes, from whatever sources derived.