[Congressional Record Volume 159, Number 167 (Thursday, November 21, 2013)]
[House]
[Page H7355]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PETRI:
       H.R. 3586.
       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.''