[Congressional Record Volume 160, Number 82 (Thursday, May 29, 2014)]
[House]
[Page H5023]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 4761.
       Congress has the power to enact this legislation pursuant 
     to the following:
       US Constitution, Article I, Section 8, which provides 
     Congress with the power to collect taxes, affirmed by the 
     16th Amendment thereto.