[Congressional Record Volume 157, Number 56 (Friday, April 15, 2011)]
[House]
[Page H2914]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 1595.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass legislation regarding income 
     taxes. Article I of the Constitution, in detailing 
     Congressional authority, provides that ``Congress shall have 
     Power to lay and collect Taxes . . .'' (Section 8, Clause 1). 
     Further clarifying Congressional power to enact an income 
     tax, voters amended the Constitution by popular vote to 
     provide that ``Congress shall have power to lay and collect 
     taxes on incomes, from whatever source derived . . .'' 
     (Sixteenth Amendment). This legislation, which relates to 
     income taxes, modifies the income tax code enacted by 
     Congress pursuant to this constitutional authority.