Authority of State Governments v. Authority of the Federal Government Flashcards
_____ is the term used to describe the rules governing the division of power between the Federal Government and The States
Federalism
As stated in Section 2 of this outline, the Constitution gives Congress certain specific powers, as well as the authority to enact any legislation which is “necessary and proper” to effectuate those powers. Any authority left outside these powers is given to the states under the
10th Amendment
The Supremacy Clause of Art VI provides that t
Constitution and laws and treaties are the supreme law of the land.
All federal laws and treaties will
prevail over any conflicting state laws
Preemption is a
legal doctrine that allows a higher authority to displace or override the law of a lower authority when there is a conflict between the two.
Express Preemption occurs when
a federal statute explicitly conflicts with a state law, or the federal laws wholly occupy the field
Implied Preemption happens when
preemption is not explicitly stated but is inferred based on the structure and purpose of the federal law.
In the following situations federal law will preempt state law:
If a federal statute and a state law are mutually exclusive
If a state law impedes the achievement of a Congressional objective.
If Congress clearly evidences its intent to preempt state law
State environmental laws which are more stringent than Federal laws will
not be preempted
States may not _____tax the Federal Government
Not
Direct taxation of the federal government by states would occur if the tax would have to be paid out of the
federal treasury
Direct taxation occurs when a tax is imposed ____ on the federal government, requiring payment from the _________.
Directly
Federal treasury
Examples of Prohibited Direct Taxes
Property Taxes: States cannot impose property taxes on federal buildings or lands.
Income Taxes: States cannot levy income taxes directly on the salaries of federal employees if such taxes are intended to be collected directly from federal funds.
Sales Taxes: Federal entities are typically exempt from state sales taxes on purchases made for official use.
Indirect Taxation occurs if the tax will be paid from
anything but the Federal Treasury.
While states cannot directly tax the federal government, they can tax
private entities that do business with the federal government, as long as the tax does not directly burden federal operations.