[Congressional Record Volume 161, Number 76 (Monday, May 18, 2015)]
[House]
[Page H3309]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. GROTHMAN:
       H.R. 2398.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 which, in part, states: The 
     Congress shall have Power to lay and collect Taxes, Duties, 
     Imposts and Excises, . . . and the Sixteenth Amendment which 
     states: 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.