[Congressional Record Volume 157, Number 119 (Monday, August 1, 2011)]
[House]
[Page H5886]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BOUSTANY:
        H.R. 2735.
        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 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.
       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.