National taxing & spending power

Question 1

What does the constitution say about congress’s power to tax?

Answer 1

grants congress the police power when it comes to taxing and spending

Question 2

What is a penalty?

Answer 2

Penalties can only be imposed under a regulatory power, like the commerce power, and* usually aims at preventing conduct*.

Question 3

What is a tax?

Answer 3

can be imposed by congress on almost any subject and in almost any form and can also influence conduct. Caselaw requires that taxes create at least some revenue.

Test is sometimes stated as “so long as it raises some revenue it is a tax, even with a regulatory motive.”

Question 4

When can congress use penalties and taxes?

Answer 4

When congress can regulate it can create penalties & taxes. Where it can’t regulkate, it can only tax.

Question 5

Is the treaty power restricted to foreign legislative powers?

Answer 5

No, it can expand to domestic authority but must be proper subject of foreign affairs.

Question 6

The rule regarding treaties?

Answer 6

if the treaty is valid there can be no dispute about the validity of the statute as a necessary and proper. Still restricted by BOR

Question 7

What do states need in order to tax the feds?

Answer 7

States can’t tax the federal gov’r w/o congress’s permission.

Question 8

Intergovernmental immunites

Answer 8

The states have a limited immunity against federal taxation and regulation. Congress has absolute immunity from state regulation and taxation.

postal trucks can ignor traffic laws

Question 9

State immunites from federal taxes

Answer 9

Generally applicable federal taxes can be applied to States, something that only effects the states would be unconstitutional

Question 10

May congress spend for health & welfare?

Answer 10

Yes, Spending power is actually a police power—that is, Congress may spend money for the
public health, safety and welfare.

Question 11

Spending power & influencing states to pass laws.

Answer 11

Congress cannot order states to pass laws, but can incentivize states to pass laws through subsidies

Question 12

Dole (spending power)

Answer 12

Bribes rarely seen as coercive; but threats can easily be.

if you do not pass law, federal funding will be cut off.

Question 13

What are the Dole factors?

Answer 13

1. Spending must be in persuit of the general wefare
2. Conditions for states to get federal funds must be clear
3. Conditions for federal grants must be related to the fedaeral program affected
4. Other consititutional provisions might present independent bar to the conditional grant of federal funds