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Allows Congress to levy taxes and spend money in the interest of the general welfare of the United States, but must not violate other constitutional provisions.

Requires all duties, imposts, and excises to be uniform throughout the United States, preventing regional discrimination.

Mandates that any direct taxes must be apportioned among the states based on population, limiting how Congress can impose such taxes.

Gives Congress the power to pass all laws necessary and proper for carrying out the enumerated list of powers, often used to justify exertions of the taxing and spending powers.

Congress cannot tax exports, must ensure uniformity in indirect taxes, and is restricted by the prohibitions against certain types of taxes.

Grants Congress the power to impose income taxes without apportioning it among the states or basing it on Census results.