[Congressional Record Volume 157, Number 89 (Tuesday, June 21, 2011)]
[House]
[Page H4365]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAUL:
       H.R. 2263.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Sixteenth Amendment, which gives Congress the power to 
     lay and collect taxes, clearly gives Congress the authority 
     to provide tax relief to the unemployed.