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;
[Please see the “laundry list” in the link to the U.S. Constitution] . . .
To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.
Article I. Section 8. United States Constitution, adopted 1789.
For a broader discussion and understanding of the Powers designed for our Federal Government, please read: