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February 7, 2019 - Issue: Vol. 165, No. 24 — Daily Edition116th Congress (2019 - 2020) - 1st Session

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Constitutional Authority Statement for H.R. 1040; Congressional Record Vol. 165, No. 24
(House of Representatives - February 07, 2019)

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[Page H1462]
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.''