Taxing and Spending Clause

E2550

constitutional clause provision of the United States Constitution

The Taxing and Spending Clause is a provision of the U.S. Constitution that grants Congress the power to levy taxes and allocate federal funds to promote the general welfare of the United States.

Aliases (12)

Statements (48)

Predicate	Object
instanceOf	constitutional clause → provision of the United States Constitution →
alsoKnownAs	General Welfare Clause → Spending Clause → Taxing Clause →
appliesTo	duties → excises → imposts → taxes →
authorizes	power to lay and collect taxes → power to pay the debts of the United States → power to provide for the common defence → power to provide for the general welfare of the United States →
constitutionalLocation	Article I, Section 8, Clause 1 →
controversy	scope of "general welfare" → use of spending power to influence state policy →
country	United States →
debatedBy	Anti-Federalists → Federalists →
distinguishedFrom	Commerce Clause → Necessary and Proper Clause →
field	constitutional law →
grantsPowerTo	United States Congress →
historicalContext	adopted at the Constitutional Convention of 1787 →
influencedBy	Articles of Confederation weaknesses in federal revenue powers →
interpretedBy	Supreme Court of the United States →
jurisdiction	federal government of the United States →
languageIncludes	"to pay the Debts and provide for the common Defence and general Welfare of the United States" →
legalEffect	confers broad discretion on Congress in taxation and spending →
limits	spending must be for the general welfare → taxes must be for public purposes →
locatedInDocument	United States Constitution →
partOf	Article I of the United States Constitution → Article I, Section 8 of the United States Constitution →
purpose	to allow Congress to spend for the general welfare → to empower Congress to raise revenue for the federal government →
relatedTo	General Welfare Clause doctrine → federal spending power → federal taxing power →
requires	that Duties, Imposts and Excises shall be uniform throughout the United States →
significantCase	Helvering v. Davis → NFIB v. Sebelius → South Dakota v. Dole → United States v. Butler →
textBeginsWith	"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises" →
usedFor	conditional federal grants to states → funding federal programs → regulating state behavior through spending conditions →

Referenced by (28)

Subject (surface form when different)	Predicate
Helvering v. Davis ("Article I, Section 8, Clause 1 of the United States Constitution") → McCulloch v. Maryland → NFIB v. Sebelius → NFIB v. Sebelius ("Spending Clause") → New York v. United States (1992) ("Spending Clause of the United States Constitution") →	constitutionalProvisionInterpreted
Taxing and Spending Clause ("Spending Clause") → Taxing and Spending Clause ("Taxing Clause") → Taxing and Spending Clause ("General Welfare Clause") →	alsoKnownAs
Congressional tax-writing committees ("Taxing and Spending Clause of the United States Constitution") → Public Law 106-274 ("Spending Clause") → Religious Land Use and Institutionalized Persons Act ("Spending Clause of the United States Constitution") →	constitutionalBasis
General Welfare Clause doctrine ("Spending Clause") → General Welfare Clause doctrine →	basedOn
General Welfare Clause doctrine ("Spending Power Doctrine") → General Welfare Clause doctrine ("Taxing Power Doctrine") →	relatedConcept
Hylton v. United States ("Taxing and Spending Clause of the United States Constitution") →	appliedProvision
South Dakota v. Dole ("Spending Clause of Article I, Section 8, Clause 1 of the U.S. Constitution") →	appliesConstitutionalProvision
Butler ("Spending Clause of the U.S. Constitution") →	constitutionalProvisionInvolved
Article I, Section 8 of the U.S. Constitution →	contains
Article I of the United States Constitution →	containsClause
Wickard v. Filburn ("Article I, Section 8, Clause 3 of the United States Constitution") →	hasConstitutionalProvision
Origination Clause →	isRelatedTo
United States v. Butler →	lawApplied
Title IX ("Spending Clause of the U.S. Constitution") →	legalBasis
Commerce Clause →	relatedProvision
Import-Export Clause →	relatedTo
11-400 ("Taxing and Spending Clause of the United States Constitution") →	relatedTopic
Article I, Section 8, Clause 17 of the United States Constitution ("Powers of Congress") →	subjectMatter