[Congressional Record Volume 166, Number 174 (Tuesday, October 6, 2020)]
[House]
[Page H5673]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HOLDING:
        H.R. 8538.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1: ``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; but all Duties, Imposts, and Excises shall be uniform 
     throughout the United States''.
       Further, the Sixteenth Amendment provides Congress the 
     power to ``lay and collect taxes on income, from whatever 
     source derived''.