[Congressional Record Volume 157, Number 64 (Wednesday, May 11, 2011)]
[House]
[Page H3219]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BLUMENAUER:
       H.R. 1825.
       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). The Commuter Relief Act modifies the 
     income tax code in a manner that is consistent with these 
     Constitutional authorities.