[Congressional Record Volume 157, Number 107 (Monday, July 18, 2011)]
[House]
[Page H5150]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mrs. BLACK:
       H.R. 2576.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This bill is enacted pursuant to the power granted to 
     Congress under Article I, Section 8, Clause 1 of the United 
     States Constitution; whereby the Congress shall have Power to 
     lay and collect Taxes, Duties, Imposts and Excises, to pay 
     the 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.
       Furthermore, this bill makes specific changes to existing 
     law, in accordance with the Sixteenth Amendment of the United 
     States Constitution; whereby 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.