[Congressional Record Volume 158, Number 161 (Thursday, December 13, 2012)]
[House]
[Page H6807]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 6662.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass legislation regarding income 
     taxes. Article I of the Constitution, in detailing 
     Congressional authority, provides that ``Congress shall have 
     Power to lay and collect Taxes . . . ``(Sec. 8, Cl. 1). 
     Further clarifying Congressional power to enact an income 
     tax, voters amended the Constitution by popular vote to 
     provide that ``Congress shall have power to lay and collect 
     taxes on incomes, from whatever source derived. . . .'' 
     (Sixteenth Amendment). This Act modifies U.S. income tax laws 
     in a manner consistent with these Constitutional authorities.