[Congressional Record Volume 163, Number 148 (Wednesday, September 13, 2017)]
[House]
[Page H7383]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KHANNA:
        H.R. 3757.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Sixteenth Amendment provides Congress the power to 
     ``lay and collect taxes on incomes.''
       Amendment XVI
       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.