[Congressional Record Volume 163, Number 120 (Monday, July 17, 2017)]
[House]
[Page H5920]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mrs. BLACK:
        H.R. 3264.
        Congress has the power to enact this legislation pursuant 
     to the following:
        a) Article I, section 1, to exercise all legislative 
     powers vested in Congress as granted in the Constitution;
        b) Article I, section 8, clause 1, which states that, 
     ``The Congress shall have Power To lay and collect Taxes, 
     Duties, Imposts and Excises, to pay the Debts and provide for 
     the common Defence and general Welfare of the United 
     States'';
        c) Article I, section 8, clause 18, which gives Congress 
     the authority ``To make all Laws which shall be necessary and 
     proper for carrying into Execution the foregoing Powers, and 
     all other Powers vested by this Constitution in the 
     Government of the United States, or in any Department or 
     Officer thereof''; and
        d) Amendment XVI, providing 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.''