[Congressional Record Volume 159, Number 38 (Friday, March 15, 2013)]
[House]
[Page H1548]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PETRI:
       H.R. 1212.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 which, in part, states: The 
     Congress shall have Power to lay and collect Taxes, Duties, 
     Imposts and Excises, . . .
       and the Sixteenth Amendment which states: 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.