[Congressional Record Volume 161, Number 169 (Tuesday, November 17, 2015)]
[House]
[Page H8280]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BLUMENAUER:
       H.R. 4040.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Constitution of the United States provides clear 
     authority for Congress to pass legislation regarding income 
     taxes. Article I of the Constitution provides that ``Congress 
     shall have Power to lay and collect Taxes . . .'' (Section 8, 
     Clause 1).