[Congressional Record Volume 161, Number 58 (Tuesday, April 21, 2015)]
[House]
[Page H2355]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MARCHANT:
       H.R. 1901.
       Congress has the power to enact this legislation pursuant 
     to the following:
       U.S. Constitution Art. I Sec. 8 cl. 1, under the ``Power To 
     lay and collect Taxes'';
       Amd. 16, under the ``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''; and
       Art. I Sec. 8 cl. 18, under the power to ``To make all Laws 
     which shall be necessary and proper for carrying into 
     Execution the foregoing Powers, and all other Powers vested 
     by this Constitution in the Government of the United States, 
     or in any Department or Officer thereof.''