This first article of the United States Constitution establishes and describes the powers of the legislative branch which includes the House of Representatives and the Senate.
Includes links to sites for and about Article One of the United States Constitution
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States. Article I, section 8, cl. 1.
No Capitation, or other direct Tax shall be laid, unless in Proportion to the Census of Enumeration . . . . Article I, section 9, cl. 4.
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard
to any census or enumeration. Sixteenth Amendment.
The Congress shall have Power . . . To borrow Money on the credit of the United States. Article I, section 8, cl. 2.
No Money shall be drawn from the Treasury, but inConsequence of Appropriations made by Law. Article I, section 9, cl. 7.
Websites listed here that discuss or enumerate the Government''s power to tax and spend.