[Congressional Record Volume 157, Number 55 (Thursday, April 14, 2011)]
[House]
[Page H2856]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRIMM:
       H.R. 1549.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Sixteenth Amendment (Amendment XVI) to the United 
     States Constitution allows the Congress to levy, or repeal, 
     an income tax without apportioning it among the states or 
     basing it on Census results.