Congress may tax activities and property that it might not be authorized to regulate under any of the enumerated regulated powers.

Question

Quizplus · Accepted Answer

This is due to the necessary and proper clause, which grants Congress the power to make all laws necessary and proper for carrying into execution the powers granted by the Constitution. This allows for Congress to use taxation as a means to regulate certain activities or property, even if it is not explicitly listed as an enumerated power.

Congress May Tax Activities and Property That It Might Not