[Congressional Record Volume 157, Number 121 (Friday, August 5, 2011)]
[House]
[Page H5896]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BRADY of Texas:
       H.R. 2797.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, 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.''
       The 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.''
       The Supreme Court of the United States affirmed the 
     constitutionality of the Social Security Act in Steward 
     Machine Company v. Davis, 301 U.S. 548 (1937) and Helvering 
     v. Davis, 301 U.S. 619 (1937).