Taxing and Spending Power

This page includes a writing template for analyzing this topic and usage notes to guide its application. In general, the template is designed to serve as a starting point for your analysis. It should be adapted to fit the specific facts of your case and your professor’s preferences.

Writing Template

Issue

I: The issue is whether the exercise of Congress’s taxing and spending power in the legislation is constitutionally valid.

Analysis

R: Under Article I Congress is granted the power “to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defense and general welfare of the United States.” This clause has been interpreted to give Congress both (1) taxing power and (2) spending power.

1. Taxing Power

R: Congress’s exercise of the power to tax is considered valid if the tax is reasonably related to raising revenue, regardless of any regulatory effect. But the tax may not serve as a penalty.

A: Here, [apply rule to facts].

C: Therefore, the exercise of Congress’s taxing power in the legislation [is/is not] constitutionally valid.

2. Spending Power

R: Congress’s spending power allows it to appropriate funds for the “general welfare” and attach conditions to federal spending. Congress has broad discretion in determining what constitutes the “general welfare.” But this broad discretion is limited by the Dole test, which requires (1) the exercise of the spending power must be in pursuit of the “general welfare,” (2) the conditions on federal grants must be stated unambiguously, (3) the conditions must be related to the federal interest in the particular national project or program, and (4) the conditions must not violate any other constitutional provisions.

A: Here, [apply rule to facts].

C: Therefore, the exercise of Congress’s taxing power in the legislation [is/is not] constitutionally valid.

Conclusion

C: Therefore, the exercise of Congress’s taxing and spending power in the legislation [is/is not] constitutionally valid.

Notes

JurisJotter templates synthesize legal principles into a practical format that supports the development of well-structured, point-rich analyses in a timed exam.

The template features (1) headers identifying the overall issue, analysis, and conclusion. If the analysis begins with an umbrella rule that identifies elements, factors, or steps of the analysis, it will be followed by subheaders that signpost the analysis of each component.

The template also features (2) IRAC labels at the beginning of each paragraph. These headers and labels are included for educational purposes, offering guidance on structuring your analysis. Your usage of the headers is optional but can be helpful to readers. We advise against including the IRAC labels in submitted work.

The templates serve as a general guide for writing and should be adapted to align with (1) your specific factual circumstances and (2) your professor’s preferences, particularly if your professor provides explicit formulations of rules or analyses. For example, you may add or subtract an element or modify its language. Regardless of whether your professor provides explicit formulations, (3) this template will assist you in crafting point-rich analyses.

Please note that these templates are writing aids and not finished products. They are efficiently designed for exam essays to demonstrate conceptual understanding; thus, they are not comprehensive outlines with historical context or dicta.

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