[Congressional Record Volume 159, Number 1 (Thursday, January 3, 2013)]
[House]
[Page H34]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. FLEMING:
        H.R. 38.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority of Congress to enact this 
     legislation is provided by Amendment 16 of the U.S. 
     Constitution, which grants Congress the 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.