[Congressional Record Volume 158, Number 36 (Tuesday, March 6, 2012)]
[House]
[Page H1209]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SOUTHERLAND:
       H.R. 4149.
       Congress has the power to enact this legislation pursuant 
     to the following:
       The Social Security Act has been upheld under the power to 
     tax and spending under Article I Section 8, Clause 1 of the 
     U.S. Constitution.

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