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.