[Congressional Record Volume 162, Number 26 (Friday, February 12, 2016)]
[House]
[Page H818]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. ROHRABACHER:
       H.R. 4577.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section, 8, Clause 1 of the United States 
     Constitution, which gives Congress the ``power to lay and 
     collect taxes,'' as well as Amendment XVI of the United 
     States Constitution, which gives Congress the ``power to lay 
     and collect taxes on incomes . . .''.