THOMAS MASSIE ON FEDERAL INCOME TAX AND THE WAR POWERS ACT

There Are The Massie Screeds -- Then there Is The Truth

James Madison a “founding father”, 4th President of the United States, and an author of 29 of the 85 essays which comprise The Federalist Papers. The Federalist papers were written as part of the debate to promote the passage of the U.S. Constitution.

"It is a sound and important principle that the representative ought to be acquainted with the interests and circumstances of his constituents." James Madison, Federalist 56.

Of late there has been great demand that our Representatives, Senators, and even Presidents be more like our Founding Fathers. Restraint in spending, avoidance of foreign conflicts, a minimalistic government that allows broad personal freedoms unrestrained by laws not included in the original Constitution, and above all else: “...acquainted with the interests and circumstances of his constituents….” .

With respect to taxation Madison wrote:

"Money is, with propriety, considered as the vital principle of the body politic; as that which sustains its life and motion, and enables it to perform its most essential functions. A complete power, therefore, to procure a regular and adequate supply of revenue, as far as the resources of the community will permit, may be regarded as an indispensable ingredient in every constitution."

In other words the acknowledged author of the Constitution made it clear that the Constitution must provide for the collection of money on which the nation can for operated. Madison left the “how” part specifically to the House of Representatives: (“All bills for raising Revenue shall originate in the House of Representatives….” — Article. I. Section. 7. The Constitution of the United States of America)

And there is this:

“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….” (Article. I. Section. 8. The Constitution of the United States of America)

The Founding Fathers on taxation; James Madison meets Thomas Paine” and Thomas Massie ignores them both:

”While Madison in Federalist No. 56 focuses on the practical knowledge representatives bring to Congress, stating they “ought to be acquainted with the interests and circumstances of his constituents,” Paine extends this by emphasizing that representatives must use this knowledge to ensure taxation is consensual, fair, and beneficial to society. Both thinkers stress the importance of representatives’ proximity to constituents to prevent arbitrary or oppressive taxation, but Paine’s radicalism pushes further, advocating for taxes to actively reduce inequality and fund social welfare, reflecting a deeper commitment to democratic and egalitarian principles.” — Grok, the X AI utility.

In an X post dated April 15, 2023, Massie wrote:

“The federal income tax was unconstitutional for most of our country’s history. The founders of this country would have never agreed to it. We should repeal it.” — Rep. Thomas Massie

The question for Mr. Massie is this: IF the man credited with being the author of the U.S. Constitution and the most substantial economist of the colonial era both argue for a federal tax to be raised and in the Constitution. In crafting the Constitution, Madison left it up to the House of Representatives to decide how that revenue should be raised.

So Mr. Massie how did you arrive at the notion that the federal income tax is unconstitutional? After all, Madison never imposed any restraints as to how the House can raise revenue.

THAT question begs another: IF the federal government is prohibited from uniform tax collection as proscribed by the House of Representatives exercising their Article. I. Section. 7. authority; HOW, Mr. Massie do you propose to raise revenue for the operation of the core functions of the United States of America?

As a constituent of Mr. Massie’s I have yet to see his alternative taxation plan. However, I have seen Mr. Massie vote “No” on President Trump’s so-called “One Big, Beautiful Bill (BBB).” This was a vote that once again aligned Massie with the Democrats but not his substantial Conservative base. Why was it so egregious for Massie to vote “No” on that bill?” Because for no other reason than the fact that it contains a special tax deduction for seniors which is intended to offset the federal income tax on Social Security benefits.

This is what Mr. Massie has to say about the tax on Social Security benefits:

“Although seniors have already paid tax on their Social Security contributions via the payroll tax, they are still required to list these benefits as taxable income on their tax returns. This is simply a way for Congress to obtain more revenue for the federal government at the expense of seniors who have already paid into Social Security.”

Given the opportunity to provide tax relief to seniors why did Massie vote “No” on the BBB? Maybe he ignored this aspect of the BBB because he has introduced his own legislation: the Senior Citizens Tax Elimination Act, H.R. 1040. But signing on to the BBB to get seniors that tax relief now would not have interfered with Mr. Massie’s bill at all.

There is one more piece to the Massie saga — his failure to support the President’s decision to destroy Iran’s nuclear weapons facilities. Massie claimed that the President did not have the authority to conduct that mission and that he also violated the War Powers Act:

“The War Powers Resolution requires the president to notify Congress within 48 hours of committing armed forces to military action and forbids armed forces from remaining for more than 60 days, with a further 30-day withdrawal period, without congressional authorization for use of military force (AUMF) or a declaration of war by the United States. The resolution was passed by two-thirds each of the House and Senate….”

The War Powers Act was passed in 1973 by 2/3 of both the House of Representatives and the Senate.

Article. II. Section. 2. of the Constitution of the United States also makes it clear that the President of the Untied States of America is the Commander in Chief of all her armed forces and therefore is authorized to call them into service without first seeking Congressional approval.

Massie’s widely proclaimed opposition to both the BBB and the Presidents use of force against Iran drew President Trump vocal and highly pointed ire and an insistence that he would personally see to it that Massie would lose his seat.

The back and forth between the President of the United States and the ill informed Representative Massie continued for more than a week:

“Congressman Thomas Massie of Kentucky is not MAGA, even though he likes to say he is,” Trump said in a lengthy (328 words!) post on Truth Social. “Actually, MAGA doesn’t want him, doesn’t know him, and doesn’t respect him. He is a negative force who almost always Votes ‘NO,’ no matter how good something may be. The good news is that we will have a wonderful American Patriot running against him in the Republican Primary, and I’ll be out in Kentucky campaigning really hard.”

Massie finally relented in is opposition by voting “Yes” on a procedural vote to allow the BBB to go to the House Floor where Speaker Johnson had already obtain enough votes to pass the Bill.

The rumored price exacted from the President by Thomas? The President had to stop attacking him. In short, Thomas’ morality play over spending ended at his thin skin.

Whether the President agreed to not primary Mr. Massie or not is unknown. What is known is that opposition to Mr. Massie’s failure to be “...acquainted with the interests and circumstances of his constituents….” is growing daily despite his support from voters not in his District or state.

If you want to know more about why I am opposed to Mr. Massie’s continued time in office you can begin here and follow the internal links. I expect MY Representative to 1) know the Constitution and 2) be “...acquainted with the interests and circumstances of his constituents….”. Time and again Mr. Massie has failed to demonstrate these simple requirements of the job.

9 July 2025
Union, Kentucky