Taxing Power

Congress may tax if the measure raises revenue or is intended as a tax.

Related Congressional Power rules

• Congressional Power: Necessary & ProperCongress may enact laws rationally related to executing its enumerated powers.
• Commerce Power: ChannelsCongress may regulate channels of interstate commerce.
• Commerce Power: InstrumentalitiesCongress may regulate instrumentalities and persons or things in interstate commerce.
• Commerce Power: Substantial EffectsCongress may regulate intrastate activities that substantially affect interstate commerce.
• Tenth Amendment LimitsCongress may not commandeer state governments to enforce federal regulatory programs.
• Spending Power ConditionsCongress may attach conditions to federal funds if related to the program and not unduly coercive.
• Enforcement of Civil Rights (14th Amendment)Congress may enforce 14th Amendment rights through congruent and proportional legislation.

Part of Constitutional Law on Core Legal Rules — foundational MBE-tested principles with primary-source citations.