What is the Taxing and Spending Clause of the US Constitution?

Article 1, Section 8, expressly grants to the Federal Government the Power to lay and collect Taxes, Duties, Imports, and Excises. This is known and the Taxing and Spending Clause.

The taxing and spending power allows for the funding of Federal Government operations.

The ability to tax is limited by the requirement that all taxes be uniformly applicable to all individuals.