[Congressional Record Volume 159, Number 49 (Friday, April 12, 2013)]
[House]
[Page H1992]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RANGEL:
        H.R. 1527.
        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 . . .