[Congressional Record Volume 157, Number 76 (Tuesday, May 31, 2011)]
[House]
[Page H3805]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BOUSTANY:
        H.R. 2058.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 7: All Bills for raising Revenue shall 
     originate in the House of Representatives; but the Senate may 
     propose or concur with Amendments as on other Bills.
       Article I, Section 8: The Congress shall have Power To lay 
     and collect Taxes, Duties, Imposts and Excises, to pay Debts 
     and provide for the common Defence and general Welfare of the 
     United States; but all Duties, Imposts and Excises shall be 
     uniform throughout the United States.
       Amendment XVI (16th Amendment): The Congress shall have 
     power to lay and collect taxes on incomes, from whatever 
     source derived, without apportionment among the several 
     States, and without regard to any census or enumeration.