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  2. Taxing and Spending Clause - Wikipedia

    en.wikipedia.org/wiki/Taxing_and_Spending_Clause

    The Taxing and Spending Clause [1] (which contains provisions known as the General Welfare Clause [2] and the Uniformity Clause [3]), Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the ...

  3. Sixteenth Amendment to the United States Constitution

    en.wikipedia.org/wiki/Sixteenth_Amendment_to_the...

    The source of the taxing power is not the Sixteenth Amendment; it is Article I, Section 8, of the Constitution. The United States Court of Appeals for the Third Circuit agreed with the Tax Court, stating: [61] It did not take a constitutional amendment to entitle the United States to impose an income tax. Pollock v.

  4. Constitution of the United States - Wikipedia

    en.wikipedia.org/wiki/Constitution_of_the_United...

    Reading of the United States Constitution of 1787. The Constitution of the United States is the supreme law of the United States of America. [3] It superseded the Articles of Confederation, the nation's first constitution, on March 4, 1789. Originally including seven articles, the Constitution delineates the frame of the federal government.

  5. Legal history of income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Legal_history_of_income...

    This tax was repealed and replaced by another income tax in the Revenue Act of 1862. [9] After the war when the need for federal revenues decreased, Congress (in the Revenue Act of 1870) let the tax law expire in 1873. [10] However, one of the challenges to the validity of this tax reached the United States Supreme Court in 1880. In Springer v.

  6. Article One of the United States Constitution - Wikipedia

    en.wikipedia.org/wiki/Article_One_of_the_United...

    It includes several enumerated powers, including the power to lay and collect "taxes, duties, imposts, and excises" (provided duties, imposts, and excises are uniform throughout the United States), "to provide for the common defense and general welfare of the United States", the power to regulate interstate and international commerce, the power ...

  7. Enumerated powers (United States) - Wikipedia

    en.wikipedia.org/wiki/Enumerated_powers_(United...

    Article I, Section 8 of the United States Constitution: . The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

  8. Explainer-Can the US Congress intervene on Trump's tariffs? - AOL

    www.aol.com/news/explainer-us-congress-intervene...

    The U.S. Constitution gave Congress the power to set and regulate tariffs, but over the last 70 years the body has repeatedly passed laws handing that power over to the president, whether by ...

  9. Powers of the United States Congress - Wikipedia

    en.wikipedia.org/wiki/Powers_of_the_United...

    1. To lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States; 2. To borrow money on the credit of the United States; 3.