[Congressional Record Volume 167, Number 29 (Monday, February 15, 2021)]
[House]
[Page H514]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. BURGESS:
        H.R. 1040.
        Congress has the power to enact this legislation pursuant 
     to the following:
       The attached bill falls within Congress' constitutionally 
     enumerated power to enact legislation pertaining to an income 
     tax pursuant to Article I, Section VIII, ``The Congress shall 
     have power to lay and collect Taxes.''
       Moreover, Congress was given the authority to tax income at 
     the federal level pursuant to 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,''