[Congressional Record Volume 168, Number 46 (Tuesday, March 15, 2022)]
[House]
[Page H3744]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

            By Mr. McHENRY:
        H.R. 7090.
        Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1:
       The Congress shall have Power 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;
       Sixteenth Amendment:
       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.