[Congressional Record Volume 157, Number 151 (Tuesday, October 11, 2011)]
[House]
[Page H6781]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GRAVES of Missouri:
        H.R. 3148.
        Congress has the power to enact this legislation pursuant 
     to the following:
       This Act is justified by the Sixteenth Amendment, which 
     grants Congress the power to lay and collect taxes on 
     incomes.