Article I, Section 8, Clause 1: 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; . . .
Who has the right to create taxes?
Congress
In the United States, Article I, Section 8 of the Constitution gives Congress the power 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. This is also referred to as the “Taxing and Spending Clause.”
What are examples of general welfare?
Congress is charged by the Constitution with providing for the general welfare of the country’s citizens. Historically, this has meant improving transportation, promoting agriculture and industry, protecting health and the environment, and seeking ways to solve social and economic problems.
How is the taxing power used in Congress?
Typically, the power is used to raise revenues for the general support of government. But, Congress has employed the taxing power in uses other than solely for the raising of revenue, such as:
Why do we need a power to tax?
This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government.
What does the constitution say about general welfare?
The General Welfare. The relevant clause reads, “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 . . . .” Clearly, Congress is empowered to levy taxes to provide for the general welfare.
What are the taxing and Spending Clauses in the Constitution?
Several Constitutional provisions address the taxation and spending authority of Congress.
