The Constitution
taxing power
Congress's authority to lay and collect taxes. Direct taxes had to be apportioned among the states until the Sixteenth Amendment allowed an income tax.
In full
Article I gives Congress broad taxing authority, subject to uniformity for indirect taxes and, historically, apportionment for direct ones. That apportionment requirement is why the income tax needed a constitutional amendment in 1913. The taxing power also supports regulation indirectly, since a tax can discourage conduct Congress might not be able to prohibit outright.
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A plain-language explanation for civic education, not legal advice. When in doubt, the official source named above controls.