[Congressional Record Volume 161, Number 11 (Thursday, January 22, 2015)]
[House]
[Page H534]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RANGEL:
        H.R. 509.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article XVI of the Constitution--Congress shall have power 
     to lay and collect taxes on incomes . . .