[Congressional Record Volume 158, Number 101 (Monday, July 9, 2012)]
[House]
[Page H4685]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SCHWEIKERT:
       H.R. 6088.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Amendment 16 of the Constitution states: 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.