[Congressional Record Volume 161, Number 47 (Thursday, March 19, 2015)]
[House]
[Page H1805]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. RANGEL:
        H.R. 1510.
        Congress has the power to enact this legislation pursuant 
     to the following:
       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....