[Congressional Record Volume 165, Number 37 (Thursday, February 28, 2019)]
[House]
[Page H2315]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. KHANNA:
       H.R. 1431.
       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.''