Specific powers = legislative, commerce, taxing, spending, war and defense, investigatory, property, eminent domain, admiralty, bankruptcy, postal, copyright and patent, speech and debate, Civil War amendments.
Lay and collect taxes, duties, imposts, and excises. A congressional act purporting to be a tax should be upheld as a valid exercise of the taxing power provided that it does, in fact, raise revenue-an objective standard-or that it was intended to raise revenue-a subjective standard. Congress can use its taxing power to achieve a regulatory effect as long as Congress has the power to regulate the activity taxed.