I hate to break this to Mr. Mitchell but the payroll tax is the same thing as the income tax. Read the constitution. It is collected from payroll under the 16th amendment (income tax). All of the money collected by the government has always gone into the general fund (treasury). Congress has the spending authority in our government and has spent every dime in the treasury and then some for more than fifty years to include all of the money ever put into the treasury by SS (income tax).