[Congressional Record Volume 158, Number 110 (Monday, July 23, 2012)]
[House]
[Page H5130]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GOSAR:
       H.R. 6165.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Because this legislation affects the process to adjust 
     income tax liability, it is constitutionally authorized by 
     Article I, Section 8, Clause 1 which gives Congress the power 
     to lay and collect taxes--as well as the Sixteenth Amendment 
     to the Constitution which specifically gives Congress the 
     power to lay and collect taxes on incomes.