Taxing and Spending Clause
E2550
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.
All labels observed (15)
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional clause
ⓘ
provision of the United States Constitution ⓘ |
| alsoKnownAs |
Taxing and Spending Clause
ⓘ
surface form:
General Welfare Clause
Taxing and Spending Clause ⓘ
surface form:
Spending Clause
Taxing and Spending Clause ⓘ
surface form:
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 of America
ⓘ
surface form:
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 |
United States government
ⓘ
surface form:
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 of the United States Constitution ⓘ
surface form:
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 (37)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Article I, Section 8, Clause 1 of the United States Constitution
this entity surface form:
Spending Clause
this entity surface form:
Taxing Clause
this entity surface form:
General Welfare Clause
this entity surface form:
Article I, Section 8, Clause 3 of the United States Constitution
Religious Land Use and Institutionalized Persons Act
→
constitutionalBasis
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Spending Clause of the United States Constitution
this entity surface form:
Taxing and Spending Clause of the United States Constitution
New York v. United States (1992)
→
constitutionalProvisionInterpreted
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Spending Clause of the United States Constitution
this entity surface form:
Spending Clause
this entity surface form:
Spending Clause
this entity surface form:
Spending Power Doctrine
this entity surface form:
Taxing Power Doctrine
this entity surface form:
Spending Clause of Article I, Section 8, Clause 1 of the U.S. Constitution
this entity surface form:
Spending Clause of the U.S. Constitution
this entity surface form:
Spending Clause
this entity surface form:
Taxing and Spending Clause of the United States Constitution
Article I, Section 8, Clause 17 of the United States Constitution
→
subjectMatter
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Powers of Congress
this entity surface form:
Spending Clause of the U.S. Constitution
this entity surface form:
Taxing and Spending Clause of the United States Constitution
National Minimum Drinking Age Act of 1984
→
constitutionalBasisClaimed
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Spending Clause of the U.S. Constitution
this entity surface form:
Spending Clause of the United States Constitution
this entity surface form:
Spending Clause of the United States Constitution
this entity surface form:
Spending Clause of the United States Constitution
this entity surface form:
Taxation clauses of the United States Constitution
this entity surface form:
Spending Clause
New Deal era Supreme Court jurisprudence
→
constitutionalProvisionInterpreted
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Spending Clause
Pollock v. Farmers' Loan & Trust Co.
→
appliedConstitutionalProvision
→
Taxing and Spending Clause
ⓘ
this entity surface form:
Taxing and Spending Clause of the U.S. Constitution