NationMaster - Encyclopedia: Taxing and Spending Clause

Article I, Section 8, Clause 1 of the United States Constitution, known as the Taxing and Spending Clause states: The Constitution of the United States is the supreme law of the United States of America. ...

The United States Supreme Court has interpreted this clause to give Congress a plenary power to impose taxes and to spend money, including the power to force states to abide by national standards by threatening to withhold federal funds. See South Dakota v. Dole, 483 U.S. 203 (1987)^[1]. A tax is an involuntary fee paid by individuals or businesses to a government. ... This article is in need of attention. ... This page is a candidate to be moved to Wiktionary. ... Debt is that which is owed. ... The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... was a precident-setting legal case concerning Federalism. ... Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1987 (MCMLXXXVII) is a common year starting on Thursday of the Gregorian calendar. ...

Two theories of this power are generally advocated by constitutional scholars, the Madisonian view that taxation must be tied to one of the other powers such as regulating commerce or providing for the military; and the Hamiltonian view that taxation is its own power, and that Congress may tax and spend in any way that will benefit the general welfare. James Madison (March 16, 1751 â€“ June 28, 1836) was the fourth (1809â€“1817) President of the United States. ... A portrait of Alexander Hamilton by John Trumbull, 1792. ...

At one point in U.S. history, the Court had imposed a narrow interpretation on the Clause, holding in Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922)^[2], that a tax on child labor was an impermissable attempt to regulate commerce beyond that Court's equally narrow interpretation of the Commerce Clause. This view was later overturned in United States v. Butler, 297 U.S. 1 (1936)^[3], in which the Court found that the power to tax and spend is an independent power; that is that it gives Congress power it might not have anywhere else. The tax imposed in that case was nevertheless held unconstitutional as a violation of the Tenth Amendment reservation of power to the states. Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1922 (MCMXXII) was a common year starting on Sunday (see link for calendar). ... Article I, Section 8, Clause 3 of the United States Constitution, known as the Commerce Clause, empowers the United States Congress To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes. ... In the case United States v. ... Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand and Australia to uniquely identify the location of past court cases in special series of books called reporters. ... 1936 (MCMXXXVI) was a leap year starting on Wednesday (link will take you to calendar). ... Amendment X (the Tenth Amendment) of the United States Constitution, which is part of the Bill of Rights, was ratified on December 15, 1791. ... A U.S. state is any one of the fifty states (four of which officially favor the term commonwealth) which, together with the District of Columbia and Palmyra Atoll (an uninhabited incorporated unorganized territory), form the United States of America. ...

Limitations

Other language in the Constitution expressly limits the taxing and spending power. Article I, Section 9 has several clauses so addressed. Specifically, Clauses 4 and 5 limit direct taxation, and duties on exports respectively:

The prohibition on unapportioned direct taxes was later eliminated by the passage of the Sixteenth Amendment. A poll tax, head tax, soul tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). ... A direct tax a tax that is collected directly by government from the persons (legal or natural) on which it is levied. ... Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. ...

Notes

Categories: U.S. Constitution | Legislative Branch of the United States Government | Legal history of the United States The first ten amendments to the United States Constitution are known as the Bill of Rights. This page lists all ratified and unratified amendments to the United States Constitution which have received the approval of Congress. ... I think this is great information The Bill of Rights is the name given to the first ten amendments to the United States Constitution. ... The first ten Amendments to the U.S. Constitution make up the Bill of Rights. ... Amendment II (the Second Amendment) of the United States Constitution, which is part of the Bill of Rights, protects the right of the people to keep and bear arms. ... Amendment III (the Third Amendment) of the United States Constitution is a part of the United States Bill of Rights. ... Amendment IV (the Fourth Amendment) of the United States Constitution, which is part of the Bill of Rights, guards against unreasonable searches and seizures. ... Amendment V (the Fifth Amendment) of the United States Constitution, which is part of the Bill of Rights, is related to legal procedure. ... Amendment VI (the Sixth Amendment) of the United States Constitution guarantees rights related to criminal prosecutions in federal courts. ... Amendment VII (the Seventh Amendment) of the United States Constitution, which is part of the Bill of Rights, guarantees juries in certain civil trials. ... Amendment VIII (the Eighth Amendment) of the United States Constitution, which is part of the U.S. Bill of Rights, prohibits excessive bail or fines, as well as cruel and unusual punishment. ... Amendment IX (the Ninth Amendment) of the United States Constitution, which is part of the Bill of Rights, states: In his introduction before the House of Representatives of the original twelve Amendments proposed to the states, ten of which would be ratified and become known as the Bill of Rights... Amendment X (the Tenth Amendment) of the United States Constitution, which is part of the Bill of Rights, was ratified on December 15, 1791. ... Amendment XI (the Eleventh Amendment) of the United States Constitution was passed by the US Congress on March 4, 1794 and was ratified on February 7, 1795. ... The Twelfth Amendment to the United States Constitution altered Article II relating to presidential elections. ... Amendment XIII (the Thirteenth Amendment) of the United States Constitution abolished slavery. ... Amendment XIV (the Fourteenth Amendment) of the United States Constitution is one of the post-Civil War amendments and includes the due process and equal protection clauses. ... Contemporary drawing depicting the first vote by African Americans Amendment XV (the Fifteenth Amendment) of the United States Constitution grants voting rights regardless of race. ... Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. ... Amendment XVII (the Seventeenth Amendment) of the United States Constitution ratified on April 8, 1913 and first in effect for the election of 1914, amends Article 1 Section 3 of the Constitution to provide for the direct election of Senators by the people of a state rather than their election... Prohibition agents destroying barrels of alcohol. ... Nineteenth Amendment to the United States Constitution Amendment XIX (the Nineteenth Amendment) to the United States Constitution (sometimes called the Susan B. Anthony Amendment) grants voting rights regardless of the voters sex. ... Amendment XX (the Twentieth Amendment) of the United States Constitution, also called The Lame Duck Amendment, establishes some details of presidential succession and of the beginning and ending of the terms of elected federal officials. ... Amendment XXI (the Twenty-first Amendment) to the United States Constitution repealed the Eighteenth Amendment to the United States Constitution, which had mandated nationwide Prohibition. ... The Twenty-second Amendment of the United States Constitution sets a two-term limit for the President of the United States. ... Amendment XXIII (the Twenty-third Amendment) of the United States Constitution permits the District of Columbia to choose Electors for President and Vice President. ... Amendment XXIV (the Twenty-fourth Amendment) of the United States Constitution prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other type of tax. ... Wikisource has original text related to this article: Twenty-fifth Amendment to the United States Constitution Amendment XXV (the Twenty-fifth Amendment) of the United States Constitution clarifies an ambiguous provision of the Constitution regarding succession to the Presidency, and establishes procedures both for filling a vacancy in the office... Amendment XXVI (the Twenty-sixth Amendment) of the United States Constitution states: Section 1. ... Amendment XXVII (the Twenty-seventh Amendment) to the United States Constitution reads: // Background This amendment to the United States Constitution provides that any change in the salary of members of Congress may only take effect after the next general election. ... This article discusses the history of the United States Constitution. ... The Articles of Confederation The Articles of Confederation and Perpetual Union, commonly known as the Articles of Confederation, formed the first governing document of the United States of America. ... The Annapolis Convention was a meeting at Annapolis, Maryland of 12 delegates from five states (New Jersey, New York, Pennsylvania, Delaware, and Virginia) that called for a constitutional convention. ... Scene at the Signing of the Constitution of the United States, by Howard Chandler Christy. ... The New Jersey Plan was a proposal for the structure of the United States Government proposed by William Paterson in the June of 1787. ... The Virginia Plan was a proposal for the structure of the United States Government at the Constitutional Convention of 1787. ... This article is being considered for deletion in accordance with Wikipedias deletion policy. ... The Connecticut Compromise of 1787 in the United States, later known as the Great Compromise, was struck in the creation of legislative bodies. ... Title page of an early Federalist compilation. ... Scene at the Signing of the Constitution of the United States, by Howard Chandler Christy. ... The first ten amendments to the United States Constitution are known as the Bill of Rights. This page lists all ratified and unratified amendments to the United States Constitution which have received the approval of Congress. ... It has been suggested that this article or section be merged with Unsuccessful attempts to amend the U.S. Constitution. ... The United States Constitution has been amended on 18 occasionsâ€”with a total of 27 individual successful amendmentsâ€”since the Constitution was completed in 1787. ... Besides the more common method of constitutional amendment, there is an option to call a Convention to propose amendments to the U.S. Constitution // Means of calling Article V of the Constitution requires Congress to start a convention to propose constitutional amendments when â…”s of the State legislatures request it. ... Article V of the United States Constitution establishes the possibility of conventions within the staes to ratify an amendment to the U.S. Constitution. ... Article I, Section 8, Clause 3 of the United States Constitution, known as the Commerce Clause, empowers the United States Congress To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes. ... The Contract Clause appears in the United States Constitution, Article I, section 10, clause 1. ... Article I, Section 8, Clause 8 of the United States Constitution, known as the Copyright Clause empowers the United States Congress: To promote the progress of science and useful arts, by securing for limited times to authors and inventors the exclusive right to their respective writings and discoveries. ... Due process of law is a legal concept that ensures the government will respect all of a persons legal rights instead of just some or most of those legal rights, when the government deprives a person of life, liberty, or property. ... The Equal Protection Clause is a part of the Fourteenth Amendment to the United States Constitution, providing that no state shall . ... The Establishment Clause of the First Amendment to the United States Constitution states that: Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof Frequently, the Establishment Clause is used to refer to the entire clause referring to religion, but the term is more... Full faith and credit is mutual understanding between courts of the 50 states of the United States to recognize, honor and enforce each others actions. ... In general, a natural-born citizen of a country is someone who is legally recognized as that countrys citizen as of the moment of birth, rather than by acquiring citizenship afterwards through naturalization. ... The necessary and proper clause (also known as the elastic clause) refers to Article One Section 8 paragraph 18 of the United States Constitution: The interpretation of this phrase has been controversial, especially during the early years of the republic. ... The no religious test clause of the United States Constitution is cited by advocates of separation of church and state as an example of original intent of the Framers of the Constitution of avoiding any entanglement between church and state, or involving the government in any way as a determiner... The Privileges or Immunities Clause is a provision of the Fourteenth Amendment to the United States Constitution. ... The Supremacy Clause appears in Article VI of the United States Constitution. ... Sometimes referred to as the War Powers Clause, the United States Constitution, Article One, Section 8, Clause 11, vests in the Congress the exclusive power to declare war. ... A number of amendments to the United States Constitution include a Congressional power of enforcement. ... The Dormant Commerce Clause doctrine in United States case law limits the power of states to legislate in connection with interstate commerce. ... Double jeopardy is a procedural defense (and, in the United States and India, a constitutional right) that forbids a defendant from being tried a second time for a crime, after having already been tried for the same crime. ... Enumerated powers is a term referring to Article 1 Section 8 of the U.S. Constitution which lists the specific powers of legislation granted to the United States Congress. ... Incorporation of the Bill of Rights is the legal doctrine by which portions of the U.S. Bill of Rights are applied to the states through the Due Process Clause of the Fourteenth Amendment. ... This article needs to be cleaned up to conform to a higher standard of quality. ... Preemption as used with respect to operating systems means the ability of the operating system to preempt or stop a currently scheduled task in favour of a higher priority task. ... The phrase separation of church and state is a common interpretation of the Establishment Clause of the First Amendment, which reads, Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . ... Separation of powers is a doctrine whereby the legislative, executive and judicial branches of government are distinct to prevent abuse of power. ...

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Limitations