Federal Power --> Taxing & Spending

Question 1

Describe the Taxing and Spending Clause

Answer 1

The Taxing and Spending Clause gives Congress the right to tax and spend for the general welfare of the United States.

Question 2

What is the goal of the Taxing Power?

Answer 2

[Generate Revenue]

Congress’s power to tax is plenary. Congress may enact a tax statute if the tax has some reasonable relationship to generating revenue.

Question 3

How may the Spending Power be used?

Answer 3

Spending must be based on the general welfare (i.e. public purpose). Congress may attach strings to grant of federal funds - if condition is:

1. for general welfare;
2. Conditions must be clear;
3. Conditions should be related to the federal government’s interest.
4. not violative of other constitutional provisions–> Congress must only prove that the condition is constitutional & doesn’t violate the 10thAm.