[Congressional Record Volume 161, Number 31 (Tuesday, February 24, 2015)]
[House]
[Page H1115]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 1040.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The attached bill falls within Congress' constitutionally 
     enumerated power to enact legislation pertaining to an income 
     tax pursuant to Article I, Section VIII, ``The Congress shall 
     have power to lay and collect Taxes.''
       Moreover, Congress was given the authority to tax income at 
     the federal level pursuant to Amendment XVI, ``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.''