[Congressional Record Volume 159, Number 4 (Tuesday, January 15, 2013)]
[House]
[Page H172]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GENE GREEN of Texas:
        H.R. 286.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Sixteenth Amendment to the U.S. Constitution--``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.''