[Congressional Record Volume 160, Number 129 (Wednesday, September 10, 2014)]
[House]
[Page H7433]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GRIMM:
       H.R. 5438.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Sixteenth Amendment
       Congress shall have power to levy, or repeal, taxes on 
     incomes, from whatever source derived, without apportionment 
     among the several States