[Congressional Record Volume 163, Number 55 (Wednesday, March 29, 2017)]
[House]
[Page H2560]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. ROHRABACHER:
        H.R. 1792.
        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 in-
     comes . . .''.