Overview of the Taxing Clause | U.S. Constitution Annotated | US …
https://www.law.cornell.edu/constitution-conan/article-1/section-8/clause-1/overview-of-the-taxing-clause
WEBArticle I, Section 8, Clause 1 of the Constitution provides Congress with broad authority to lay and collect taxes for federal debts, the common defense, and the general welfare. 1. By the Constitution’s terms, the power of Congress to levy taxes is subject to but “one exception and only two qualifications.” 2.
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