[Congressional Record Volume 162, Number 83 (Wednesday, May 25, 2016)]
[House]
[Page H3265]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BRAT:
        H.R. 5324.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Sixteenth Amendment to the Constitution grants Congress 
     ``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.'' 
     Left undefined in the amendment, the ``incomes'' appropriate 
     for taxation must be determined through legislation passed by 
     Congress. Congress therefore has the power to exclude from 
     income taxation such sources as it deems appropriate.