Clause 1: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;

• 国会有权规定并徵收税金、捐税、关税和其它赋税，用以偿付国债并为合众国的共同防御和全民福利提供经费;