Congress has the authority to levy and collect taxes under Article I, Section 8, Clause 1 of the Constitution in order "to pay the Debts and provide for the common Defense and General Welfare
The United States v. Butler, 297 U.S. 1 (1936), mandated that Congress must use its taxing and spending authority for the "public good." Congress has the authority to impose obligations on states through its spending authority, The Congress shall have the authority to impose and collect taxes, duties, imposts, and excises in order to pay debts,
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