Federal Legislation Powers - Taxing Power

Rule: Taxes prohibiting conduct are generally prohibited. You need a source of power for Congressional action. (Art. I sec. 8, cl. 1) “Congress has the power to lay and collect taxes to pay debts…”
1. Sonzinsky v. United States - What to get out of this case: A tax does not constitute a constitutionally impermissible penalty merely because it regulates, discourages, or even deters the activities taxed.
2. NFIB v. Sebelius What to get out of this case: Just because congress calls something a “penalty” in a statute, that does not mean it is one. Instead, the court will look to the nature of the alleged tax. (See taxing test).
3. Taxing Power Test
  1. Raises some revenue for the government
  2. Does not violate another provision of the constitution.
  3. Does not function like a punitive measure to compel behavior. Look to whether it is an excessive amount or functions like a criminal fine.
D. Spending Power Rule: The tax and spend power says Congress can levy taxes to pay debts, provide defense, and provide for general welfare. The “general welfare” language is specifically tied to the power to tax.
1. Spending Power Test Congress may spend to pay debts, provide for common defense, and general welfare.
2. Conditional Spending Test
  1. 1. Spending is in pursuit of general welfare.
  2. 2. Condition is unambiguous so a state knows what to do to satisfy the condition, and when it is violating the condition.
  3. 3. Condition is connected to the purported ends of the statute.
  4. 4. Not barred by another provision of the Constitution.
  5. 10th Amendment--The powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people.
    1. Conditional spending is not coercing the states. Threatening to withhold all federal funds if the state does not act would be coercion, while threatening to withhold 5% of federal funds likely would not constitute coercion.
      1. South Dakota v. Dole What to get out of this case: The federal government may not use its conditional spending power to compel behavior from the states. Here, the federal government only threatened to withhold 5% of federal hi-way funds if the state did not enact particular legislation. The court did not consider the amount to be withheld to be so high as to constitute a coercion of the state.
Necessary and Proper Clause
1. Art. I, Sec. 8, cl. 18 Congress may choose any means that are “necessary” and “proper” for carrying out its enumerated powers, so long as it is rationally related to a legitimate government interest. This is not an independent grant of constitutional power.
After you have derived the enumerated power from which Congress may (or may not) pass a particular law, consider State Sovereignty/10th Amendment issues.

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Federal Legislation Powers - Taxing Power

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