[Congressional Record Volume 159, Number 7 (Tuesday, January 22, 2013)]
[House]
[Page H223]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. RANGEL:
       H.R. 348.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article XVI of the Constitution--Congress shall have power 
     to lay and collect taxes on incomes. . . .