[Congressional Record Volume 157, Number 77 (Wednesday, June 1, 2011)]
[House]
[Page H3870]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAUL:
       H.R. 2080.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This act is justified by sixteenth amendment which, by 
     granting Congress the power to lay and collect taxes allows 
     Congress to provide tax relief to Americans forced to leave 
     their homes because of a natural disaster.