[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H46]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PAUL:
       H.R. 149.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The constitutional authority for the Social Security 
     Beneficiary Tax Reduction Act is found in Article 1, section 
     8 which gives Congress power to lay and collect taxes.