[Congressional Record Volume 157, Number 92 (Friday, June 24, 2011)]
[House]
[Page H4576]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. JONES:
       H.R. 2385.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the U.S. Constitution which states 
     that ``Congress shall have power to lay and collect taxes'', 
     and the 16th Amendment to the Constitution which states that 
     ``Congress shall have power to lay and collect taxes on 
     income''.