[Congressional Record Volume 162, Number 25 (Thursday, February 11, 2016)]
[House]
[Page H775]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BEYER:
       H.R. 4541.
       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.