When the Social Security Administration (SSA) was first established, it was known as the Social Security Board (SSB).
The SSB was a new entity created to support the Social Security Act.
The Act established the Social Security Board (SSB) to administer the program and an income tax as the means to fund it.
In 1945 the federal government disbanded the SSB and established the Social Security Administration (SSA) to manage distributing benefits, but left the IRS in charge of collecting the funds.
