Taxing and Spending Clause | Wikipedia audio article
Channel: wikipedia tts
Date: 04/12/2018

This is an audio version of the Wikipedia Article:
Taxing and Spending Clause


00:00:36 1 Constitutional text
00:01:01 2 Background
00:02:08 3 Powers granted
00:02:45 3.1 Power to tax
00:04:21 3.2 Implicit power to spend
00:05:20 4 Limitations on taxing power
00:06:09 4.1 Origination Clause
00:06:50 4.2 General Welfare Clause
00:15:33 4.2.1 Comparative view
00:16:48 4.3 Uniformity Clause
00:19:04 4.4 Apportionment of direct taxes
00:20:16 4.4.1 Apportionment and income taxes
00:22:08 4.5 No taxes on exports
00:23:59 5 Restrictions on spending
00:24:17 5.1 Disguised regulations
00:25:43 5.2 Unconstitutional conditions
00:26:30 5.3 Conditional spending and federalism
00:28:07 5.4 Power of the purse, generally
00:29:27 6 Notes



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SUMMARY
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The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause) and the Uniformity Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation.  While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government's taxing and spending power.