[Congressional Record Volume 163, Number 25 (Monday, February 13, 2017)]
[House]
[Page H1126]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 1012.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section VIII, clause 1 enumerates that, ``The 
     Congress shall have power to lay and collect taxes, duties, 
     imposts and excises . . .'' Further, Amendment XVI states 
     that ``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.''