[Congressional Record Volume 157, Number 11 (Wednesday, January 26, 2011)] [House] [Page H512] From the Congressional Record Online through the Government Publishing Office [www.gpo.gov] By Mr. LATTA: H.R. 499. Congress has the power to enact this legislation pursuant to the following: Clause 1 of Section 8 of Article I of the United States Constitution, which states ``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.'' Amendment XVI to the United States Constitution, which states ``The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among several States, and without regard to any census or enumeration.''