Under the anti-commandeering doctrine, Congress may encourage states to follow law, but it cannot commandeer, compel, or coerce them to act or not act. For validation under the 10th amendment, the law must leave the states with a choice. For a valid exercise of the taxing and spending power, the necessary and proper clauses analysis must be applied. Also, the statute must accommodate state interests and the link between the statute and Article 1 power must not be too attenuated.

Next, examining Congress’ taxing power, Article 1, section 8 states that Congress shall have the power to lay and collect taxes, duties, imposts, and excises to pay the debts and provide for the common defense and general welfare of the US. Congress taxing power is broad and comprehensive, giving the power to tax activities it cannot authorize, prohibit, or control. Congress’ taxing power is limited by general welfare, which has yet to be defined. Congress’ spending power is not broad and is subject to 4 limitations: 
(1) expenditures must be made for general welfare, 
(2) conditions on receiving federal funds must be unambiguous so states are aware of choice, 
(3) expenditures must be made in a particular federal interest in national projects or programs, and 
(4) constitutional provisions may provide a bar to federal fund grants. Under the anti-commandeering doctrine, Congress may encourage states to follow law, but it cannot commandeer, compel, or coerce them to act or not act. For validation under the 10th amendment, the law must leave the states with a choice. For a valid exercise of the taxing and spending power, the necessary and proper clauses analysis must be applied. Also, the statute must accommodate state interests and the link between the statute and Article 1 power must not be too attenuated.

Taxing Powers

Abby Fingerlin

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Abby Fingerlin