First clause of Article I, section 8, of the U.S. Constitution, authorizing Congress to collect taxes and spend money for the common defense and the general welfare.
There have been two major interpretations of the general welfare clause, which is also called the taxing and spending clause
Alexander Hamilton, the first secretary of the treasury, argued that the general welfare clause granted Congress broad spending and taxing powers.
In United States v. Butler
Commerce, regulation of
Taxing and spending clause