[Congressional Record Volume 161, Number 103 (Thursday, June 25, 2015)]
[House]
[Page H4773]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. REICHERT:
       H.R. 2940.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Amendment XVI to the Constitution of the United 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.