[Congressional Record Volume 158, Number 45 (Monday, March 19, 2012)]
[House]
[Page H1390]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RANGEL:
        H.R. 4202.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article XVI of the Constitution--Congress shall have power 
     to lay and collect taxes on incomes . . .