[Congressional Record Volume 159, Number 162 (Thursday, November 14, 2013)]
[House]
[Page H7110]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GRAVES of Missouri:
       H.R. 3490.
       Congress has the power to enact this legislation pursuant 
     to the following:
       This Act is justified by the sixteenth amendment, which 
     grants Congress the power to lay and collect taxes on income.