What is Taxing and Spending Clause?
The '''Taxing and Spending Clause''' contained in [[Article One of the United States Constitution|Article I]], [[Article One of the United States Constitution#Section 8: Powers of Congress|Section 8]], Clause 1 of the [[United States Constitution]], grants the [[Federal government of the United States|federal government]] of the [[United States]] its power of [[tax]]ation. It authorizes Congress to [[wikt:levy|levy]] taxes for two purposes: to pay the [[debt]]s of the United States and to provide for the common [[defense (military)|defense]] and general [[welfare]] of the United States. Contained in the Taxing and Spending [[wikt:clause|Clause]] are two additional clauses: the '''General Welfare Clause''' and the '''Uniformity Clause'''.<ref name=utslLAWS>{{cite web |url=http://constitution.laws.com/the-supreme-court/tax-and-spend-power |title=Understanding Tax and Spend Law |publisher= Laws.com |access-date=19 May 2016}}</ref> == Text == {{quote|The Congress shall have Power To lay and collect Taxes, [[wikt:duty|Duties]], Imposts (form of tax) and [[Excise tax|Excises]], to pay the Debts and provide for the common Defence{{efn|The [[spelling]]s, [[capitalization]] and [[punctuation]] were all written in the language of that time.<ref>{{cite web |url=http://www.grammarphobia.com/blog/2012/04/preamble.html |title=Was the Founders’ English less than perfect? |publisher=Grammarphobia |access-date=19 May 2016}}</ref> Here, the word defence uses what modern [[Americans]] would call the [[British]] spelling of the word.}} and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;<ref>{{cite web |url=http://www.senate.gov/civics/constitution_item/constitution.htm#a1_sec8 |title=Constitution of the United States |publisher=United States Senate |access-date=19 May 2016}}</ref>}} == Background == The [[Articles of Confederation]] (1781–1789) did not grant the central government the power to levy taxes.<ref name=acDIG>{{cite web |url=http://www.digitalhist