[Congressional Record Volume 157, Number 148 (Wednesday, October 5, 2011)]
[House]
[Page H6625]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRAVES of Georgia:
       H.R. 3104.
       Congress has the power to enact this legislation pursuant 
     to the following:
       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.