[Congressional Record Volume 160, Number 134 (Thursday, September 18, 2014)]
[House]
[Page H7889]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BLUMENAUER:
       H.R. 5559.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass legislation regarding income 
     taxes. Article I of the Constitution provides that ``Congress 
     shall have Power to lay and collect Taxes . . . '' (Section 
     8, Clause 1). Further clarifying Congressional power to enact 
     an income tax, voters amended the Constitution by popular 
     vote to provide that ``Congress shall have power to lay and 
     collect taxes on incomes, from whatever source derived. . . 
     .'' (Sixteenth Amendment).