[Congressional Record Volume 159, Number 79 (Thursday, June 6, 2013)]
[House]
[Page H3252]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POSEY:
       H.R. 2299.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution of the 
     United States:
       The Congress shall have Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United States; 
     but all Duties, Imposts and Excises shall be uniform 
     throughout the United States;
       Article I, Section 8, Clause 18 of the Constitution of the 
     United States:
       The Congress shall have Power to make all Laws which shall 
     be necessary and proper for carrying into Execution the 
     forgoing Powers, and all other Powers vested by this 
     Constitution in the Government of the United States or in any 
     Department or Officer thereof.
       Amendment XVI of the Constitution of the United 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.