[Congressional Record Volume 167, Number 3 (Tuesday, January 5, 2021)]
[House]
[Pages H73-H74]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BURGESS:
       H.R. 195.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section VIII, clause 1 enumerates that, ``The 
     Congress shall have power to lay and collect taxes, duties, 
     imposts and excises . . . '' Further, Amendment XVI states 
     that ``The Congress shall have power to lay and collect taxes 
     on incomes, from

[[Page H74]]

     whatever source derived, without apportionment among the 
     several states, and without regard to any census or 
     enumeration.''