[Congressional Record Volume 161, Number 108 (Monday, July 13, 2015)]
[House]
[Page H5117]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. RANGEL:
       H.R. 3046.
       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 . . .