[Congressional Record Volume 160, Number 133 (Wednesday, September 17, 2014)]
[House]
[Page H7675]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. REICHERT:
        H.R. 5504.
        Congress has the power to enact this legislation pursuant 
     to the following:
       ``Amendment XVI to 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.''