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United States Department of Transportation
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"USDOT" redirects here. For U.S. Treasury Department, see United States Department of the Treasury.
United States Department of Transportation
Seal of the United States Department of Transportation
Flag of the United States Department of Transportation

Headquarters of the U.S. Department of Transportation
Department overview
Formed
April 1, 1967; 51 years ago (1967-04-01)
Jurisdiction
United States of America
Headquarters
1200 New Jersey Avenue SE, Washington, D.C.
38°52′32.92″N 77°0′10.26″W / 38.8758111°N 77.0028500°W / 38.8758111; -77.0028500Coordinates: 38°52′32.92″N 77°0′10.26″W / 38.8758111°N 77.0028500°W / 38.8758111; -77.0028500
Employees
58,622
Annual budget
$72.4 billion USD (FY2015, enacted)[1]
Department executives
Elaine Chao, Secretary
Jeffrey A. Rosen, Deputy Secretary
Child agencies
Federal Aviation Administration
Federal Highway Administration
Federal Railroad Administration
Federal Transit Administration
Maritime Administration
Additional agencies
Website
www.transportation.gov
The seal of the U.S. Department of Transportation prior to 1980.
The flag of the U.S. Department of Transportation prior to 1980.
The United States Department of Transportation (USDOT or DOT) is a federal Cabinet department of the U.S. government concerned with transportation. It was established by an act of Congress on October 15, 1966, and began operation on April 1, 1967. It is governed by the United States Secretary of Transportation.
Contents
[hide]
1 History
2 Administrations
3 Former Administrations
4 Budget
5 Related legislation
6 Freedom of Information Act processing performance
7 See also
8 Notes and references
9 External links
History[edit]
Prior to the Department of Transportation, the Under Secretary of Commerce for Transportation administered the functions now associated with the DOT. In 1965, Najeeb Halaby, administrator of the Federal Aviation Agency – the future Federal Aviation Administration (FAA) – suggested to U.S. President Lyndon B. Johnson that transportation be elevated to a cabinet-level post, and that the FAA be folded into the DOT.[2]
Administrations[edit]
Federal Aviation Administration (FAA)
Federal Highway Administration (FHWA)
Federal Motor Carrier Safety Administration (FMCSA)
Federal Railroad Administration (FRA)
Federal Transit Administration (FTA)
Maritime Administration (MARAD)
National Highway Traffic Safety Administration (NHTSA)
Office of Inspector General (OIG)
Office of the Secretary of Transportation (OST)
Pipeline and Hazardous Materials Safety Administration (PHMSA)
Saint Lawrence Seaway Development Corporation (SLSDC)
John A. Volpe National Transportation Systems Center
Former Administrations[edit]
Transportation Security Administration – transferred to Department of Homeland Security in 2003
United States Coast Guard – transferred to Department of Homeland Security in 2003
Surface Transportation Board (STB) – spun off as an independent federal agency in 2015
Budget[edit]
In 2012, the DOT awarded $742.5 million in funds from the American Recovery and Reinvestment Act to 11 transit projects. The awardees include light rail projects. Other projects include both a commuter rail extension and a subway project in New York City, and a bus rapid transit system in Springfield, Oregon. The funds subsidize a heavy rail project in northern Virginia, completing the Washington Metropolitan Area Transit Authority's Metro Silver Line to connect Washington, D.C., and the Washington Dulles International Airport.[3] (DOT had previously agreed to subsidize the Silver Line construction to Reston, Virginia.)[4]
President Barack Obama's budget request for fiscal year 2010 also included $1.83 billion in funding for major transit projects, of which more than $600 million went towards 10 new or expanding transit projects. The budget provided additional funding for all of the projects currently receiving Recovery Act funding, except for the bus rapid transit project. It also continued funding for another 18 transit projects that are either currently under construction or soon will be.[3]
Following the same the Consolidated Appropriations Act of 2014 delegates $600 million for Infrastructure Investments, referred to as Discretionary Grants.
The Department of Transportation was authorized a budget for Fiscal Year 2016 of $75.1 billion. The budget authorization is broken down as follows:[5]
Administration
Funding (in millions)
Employees (in FTE's)
Federal Aviation Administration $16,280.7 45,988
Federal Highway Administration $43,049.7 2,782
Federal Motor Carrier Safety Administration $580.4 1,175
National Highway Traffic Safety Administration $869.0 639
Federal Transit Administration $11,782.6 585
Federal Railroad Administration $1,699.2 934
Pipelines and Hazardous Materials Safety Administration $249.6 575
Maritime Administration $399.3 835
Saint Lawrence Seaway Development Corporation $28.4 144
Office of the Secretary $935.4 1,284
Office of the Inspector General $87.5 413
TOTAL $75,536.1 55,739
Related legislation[edit]
1806 – Cumberland Road
1862 – Pacific Railway Act[6]
1887 – Interstate Commerce Act
1916 – Adamson Railway Labor Act
1935 – Motor Carrier Act
1946 – Federal Airport Act PL 79-377
1950 – Federal Aid to Highway PL 81-769
1954 – Saint Lawrence Seaway Act
1956 – Federal-Aid to Highway/Interstate Highway Act PL 84-627
1957 – Airways Modernization Act PL 85-133
1958 – Transportation Act of 1958 PL 85-625
1958 – Federal Aviation Act PL 85-726
1959 – Airport Construction Act PL 86-72
1964 – Urban Mass Transportation Act PL 88-365
1965 – Highway Beautification Act PL 89-285
1966 – Department of Transportation established PL 89-670
1970 – Urban Mass Transportation Act PL 91-453
1970 – Rail Passenger Service Act PL 91-518
1970 – Airport and Airway Development Act PL 91-258
1973 – Federal Aid Highway Act PL 93-87
1973 – Amtrak Improvement Act PL 93-146
1973 – Federal Aid Highway Act PL 93-87
1974 – National Mass Transportation Assistance Act PL 93-503
1976 – Railroad Revitalization and Regulatory Reform Act PL 94-210
1976 – Hart-Scott-Rodino Antitrust Improvements Act PL 94-435
1978 – Airline Deregulation Act PL 95-504
1980 – Motor Carrier Act PL 96-296
1980 – Staggers Rail Act PL 96-448
1982 – Transportation Assistance Act PL 97-424
1982 – Bus Regulatory Reform Act PL 97-261
1987 – Surface Transportation Act PL 100-17
1991 – Intermodal Surface Transportation Efficiency Act PL 102-240
1998 – Transportation Equity Act for the 21st Century PL 105-178
2000 – Wendell H. Ford Aviation Investment and Reform Act for the 21st Century PL 106-181
2002 – Homeland Security Act (PL 107-296)
2005 – Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (PL 109-59)
2012 – Moving Ahead for Progress in the 21st Century Act (MAP-21) PL 112-141
2015 – Fixing America's Surface Transportation Act (FAST Act) PL 114-94
Freedom of Information Act processing performance[edit]
In the latest Center for Effective Government analysis of 15 federal agencies which receive the most Freedom of Information Act FOIA requests, published in 2015 (using 2012 and 2013 data, the most recent years available), the Department of Transportation earned a D by scoring 65 out of a possible 100 points, i.e. did not earn a satisfactory overall grade.[7]
See also[edit]
Government of the United States portal
Transportation portal
Title 23 of the Code of Federal Regulations
American Highway Users Alliance
National Highway System (United States)
National Transportation Safety Board
Passenger vehicles in the United States
Transportation in the United States
United States Federal Maritime Commission
Turner-Fairbank Highway Research Center
Notes and references[edit]
Jump up ^ FY 2017 Department of Transportation Budget Request Archived 2017-04-29 at the Wayback Machine., pg 7, United States Department of Transportation, Accessed 2017-10-25
Jump up ^ "US Department of Transportation, History". National Transportation Library. March 1, 2009. Archived from the original on October 25, 2012.
^ Jump up to: a b "DOT Awards $742.5 Million in Recovery Act Funds to 11 Transit Projects". EERE Network News. May 13, 2009. Archived from the original on May 28, 2010. Retrieved 2010-08-09.
Jump up ^ "Annual Report on Funding Recommendations – Fiscal Year 2010" (PDF). U.S. Department of Transportation. 29 April 2009. pp. A–75 (101) & seq. Archived (PDF) from the original on 28 May 2010. Retrieved 2010-08-09.
Jump up ^ "Archived copy" (PDF). Archived (PDF) from the original on 2017-04-29. Retrieved 2017-03-29.
Jump up ^ "Profile Showing the Grades upon the Different Routes Surveyed for the Union Pacific Rail Road Between the Missouri River and the Valley of the Platte River". World Digital Library. 1865. Archived from the original on 2013-11-02. Retrieved 2013-07-16.
Jump up ^ Making the Grade: Access to Information Scorecard 2015 Archived 2016-03-13 at the Wayback Machine. March 2015, 80 pages, Center for Effective Government, retrieved 21 March 2016
External links[edit]
Wikimedia Commons has media related to United States Department of Transportation.
Official website
United States Department of Transportation in the Federal Register
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Agencies under the United States Department of Transportation
Headquarters: 1200 New Jersey Avenue SE
(Transportation Department Building)
Elaine Chao, Secretary of Transportation
Jeffrey A. Rosen, Deputy Secretary of Transportation
Deputy Secretary of Transportation
Federal Aviation Administration
Federal Highway Administration
Federal Railroad Administration
Federal Transit Administration
Inspector General
U.S. Maritime Administration
Federal Motor Carrier Safety Administration
National Highway Traffic Safety Administration
Research and Innovative Technology Administration
Pipeline and Hazardous Materials Safety Administration
Saint Lawrence Seaway Development Corporation
Surface Transportation Board
Office of Drug and Alcohol Policy and Compliance
Under Secretary of Transportation for Policy
Office of Aviation and International Affairs
Office of Transportation Policy
[show]
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WorldCat Identities
GND: 9688-X
ISNI: 0000 0001 2162 7951
LCCN: n79058419
VIAF: 135454651
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text:
Taxing and Spending Clause
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The Taxing and Spending Clause[1] (which contains provisions known as the General Welfare Clause)[2] and the Uniformity Clause,[3] Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government's taxing and spending power.[4]
Contents
[hide]
1 Constitutional text
2 Background
3 Powers granted
3.1 Power to tax
3.2 Implicit power to spend
4 Limitations on taxing power
4.1 Origination Clause
4.2 General Welfare Clause
4.2.1 Comparative view
4.3 Uniformity Clause
4.4 Apportionment of direct taxes
4.4.1 Apportionment and income taxes
4.5 No taxes on exports
5 Restrictions on spending
5.1 Disguised regulations
5.2 Unconstitutional conditions
5.3 Conditional spending and federalism
5.4 Power of the purse, generally
6 Notes
7 Footnotes
8 References
Constitutional text[edit]
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence[note 1] and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
Background[edit]
One of the most often claimed defects of the Articles of Confederation was its lack of a grant to the central government of the power to lay and collect taxes.[5][6] Under the Articles, Congress was forced to rely on requisitions upon the governments of its member states. Without the power to independently raise its own revenues, the Articles left Congress vulnerable to the discretion of the several State governments—each State made its own decision as to whether it would pay the requisition or not. Some states were not giving Congress the funds for which it asked by either paying only in part, or by altogether ignoring the request from Congress.[7] Without the revenue to enforce its laws and treaties, or pay its debts, and without an enforcement mechanism to compel the States to pay, the Confederation was practically rendered impotent and was in danger of falling apart.
The Congress recognized this limitation and proposed amendments to the Articles in an effort to supersede it.[7] However, nothing ever came of those proposals until the Philadelphia Convention.
Powers granted[edit]
The power to tax is a concurrent power of the federal government and the individual states.[8] The taxation power has been perceived over time to be very broad, but has also, on occasion, been curtailed by the courts.[9] United States v. Butler stated that the clause also granted "a substantive power... to appropriate", not subject to the limitations imposed by the other enumerated powers of Congress.[10]
Power to tax[edit]
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises
This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government. But, Congress has employed the taxing power in uses other than solely for the raising of revenue, such as:
regulatory taxation – taxing to regulate commerce;[11]
prohibitive taxation – taxing to discourage, suppress, or even exterminate commerce;[12] and finally,
tariffs – taxing as a means of protectionism.[13]
In 1922, the Supreme Court struck down a 1919 tax on child labor in Bailey v. Drexel Furniture Co.,[14] commonly referred to as the "Child Labor Tax Case". The Court had previously held that Congress did not have the power to directly regulate labor, and found the law at issue to be an attempt to indirectly accomplish the same end. This ruling appeared to have been reinforced in United States v. Butler,[10] in which the Supreme Court of the United States ruled that the processing taxes instituted under the 1933 Agricultural Adjustment Act were an unconstitutional attempt to regulate state activity in violation of the Tenth Amendment. However, despite its outcome, Butler affirmed that Congress does have a broad power to tax, and to expend revenues within its discretion.
Implicit power to spend[edit]
With the power to tax implicitly comes the power to spend the revenues raised thereby in order to meet the objectives and goals of the government. To what extent this power ought to be utilized by the Congress has been the source of continued dispute and debate since the inception of the federal government, as will be explained below. However, interpretations recognizing an implicit power to spend have been questioned.[15]
The Supreme Court has also found that, in addition to the power to use taxes to punish disfavored conduct, Congress can also use its power to spend to encourage favored conduct. In South Dakota v. Dole,[16] the Court upheld a federal law which withheld highway funds from states that did not raise their legal drinking age to 21.
Limitations on taxing power[edit]
Several Constitutional provisions address the taxation and spending authority of Congress. These include both requirements for the apportionment of direct taxes and the uniformity of indirect taxes, the origination of revenue bills within the House of Representatives, the disallowal of taxes on exports, the General Welfare requirement, the limitation on the release of funds from the treasury except as provided by law, and the apportionment exemption of the Sixteenth Amendment. Additionally, Congress and the legislatures of the various states are prohibited from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax by the Twenty-fourth Amendment.
Origination Clause[edit]
The Constitution provides in the Origination Clause that all bills for raising revenue must originate in the House of Representatives. The idea underlying the clause is that Representatives, being the most numerous branch of Congress, and most closely associated with the people, know best the economic conditions of the people they represent, and how to generate revenues for the support of government in the least burdensome manner. Additionally, Representatives are regarded the most accountable to the people, and thus are least likely to exercise the taxing power abusively or injudiciously.
General Welfare Clause[edit]
See also: General Welfare clause
to pay the Debts and provide for the common Defence and general Welfare of the United States;
Of all the limitations upon the power to tax and spend, the General Welfare Clause appears to have achieved notoriety as one of the most contentious. The dispute over the clause arises from two distinct disagreements. The first concerns whether the General Welfare Clause grants an independent spending power or is a restriction upon the taxing power. The second disagreement pertains to what exactly is meant by the phrase "general welfare."
The two primary authors of The Federalist Papers set forth two separate, conflicting interpretations:
James Madison advocated the ratification of the Constitution in The Federalist and at the Virginia ratifying convention upon a narrow construction of the clause, asserting that spending must be at least tangentially tied to one of the other specifically enumerated powers, such as regulating interstate or foreign commerce, or providing for the military, as the General Welfare Clause is not a specific grant of power, but a statement of purpose qualifying the power to tax.[17][18]
Alexander Hamilton, only after the Constitution had been ratified,[19] argued for a broad interpretation which viewed spending as an enumerated power Congress could exercise independently to benefit the general welfare, such as to assist national needs in agriculture or education, provided that the spending is general in nature and does not favor any specific section of the country over any other.[20]
Although The Federalist was not reliably distributed outside of New York,[21] the essays eventually became the dominant reference for interpreting the meaning of the Constitution as they provided the reasoning and justification behind the Framers' intent in setting up the federal government.[21]
While Hamilton's view prevailed during the administrations of Presidents Washington and Adams, historians argue that his view of the General Welfare Clause was repudiated in the election of 1800, and helped establish the primacy of the Democratic-Republican Party for the subsequent 24 years.[22] This assertion is based on the motivating factor which the Kentucky and Virginia Resolutions played upon the electorate; the Kentucky Resolutions, authored by Thomas Jefferson, specifically criticized Hamilton's view. Further, Jefferson himself later described the distinction between the parties over this view as "almost the only landmark which now divides the federalists from the republicans...."[23]
Associate Justice Joseph Story
Associate Justice Joseph Story relied heavily upon The Federalist as a source for his Commentaries on the Constitution of the United States. In that work, Story excoriated both the Madisonian view and a previous, strongly nationalistic view of Hamilton's which was rejected at the Philadelphia Convention. Ultimately, Story concluded that Thomas Jefferson's view of the clause as a limitation on the power to tax, given in Jefferson's opinion to Washington on the constitutionality of the national bank, was the correct reading.[24] However, Story also concluded that Hamilton's view on spending, articulated in his 1791 Report on Manufactures, is the correct reading of the spending power.[25]
Prior to 1936, the United States Supreme Court had imposed a narrow interpretation on the Clause, as demonstrated by the holding in Bailey v. Drexel Furniture Co., (1922)[14] in which a tax on child labor was an impermissible attempt to regulate commerce beyond that Court's equally narrow interpretation of the Commerce Clause. This narrow view was overturned in 1936 in United States v. Butler. There, the Court agreed with Justice Story's construction, holding the power to tax and spend is an independent power; that is, the General Welfare Clause gives Congress power it might not derive anywhere else. However, the Court did limit the power to spending for matters affecting only the national welfare. The Court wrote:
[T]he [General Welfare] clause confers a power separate and distinct from those later enumerated, is not restricted in meaning by the grant of them, and Congress consequently has a substantive power to tax and to appropriate, limited only by the requirement that it shall be exercised to provide for the general welfare of the United States. … It results that the power of Congress to authorize expenditure of public moneys for public purposes is not limited by the direct grants of legislative power found in the Constitution. … But the adoption of the broader construction leaves the power to spend subject to limitations. … [T]he powers of taxation and appropriation extend only to matters of national, as distinguished from local, welfare.
The tax imposed in Butler was nevertheless held unconstitutional as a violation of the Tenth Amendment reservation of power to the states.
Shortly after Butler, in Helvering v. Davis,[26] the Supreme Court interpreted the clause even more expansively, disavowing almost entirely any role for judicial review of Congressional spending policies, thereby conferring upon Congress a plenary power to impose taxes and to spend money for the general welfare subject almost entirely to Congress's own discretion. In South Dakota v. Dole (1987)[16] the Court held Congress possessed power to indirectly influence the states into adopting national standards by withholding, to a limited extent, federal funds where a state did not mean certain conditions required by Congress. Following that ruling, the Court later held by a 7–2 vote in National Federation of Independent Business v. Sebelius (2012) that Congress conditioning a state's receipt of the entirety of its federal Medicaid funds on whether said state elected to expand its Medicaid program in accordance with the Patient Protection and Affordable Care Act was an unconstitutionally coercive use of Congress's spending power.
To date, the Hamiltonian view of the General Welfare Clause predominates in case law. Historically, however, the Anti-Federalists were wary of such an interpretation of this power during the ratification debates in the 1780s.[27][28] Due to the objections raised by the Anti-Federalists, Madison was prompted to author his contributions to The Federalist Papers, attempting to quell the Anti-Federalists' fears of any such abuse by the proposed national government and to counter Anti-Federalist arguments against the Constitution.[17][29]
Proponents of the Madisonian view also point to Hamilton's limited participation in the Constitutional Convention,[30] particularly during the time frame in which this clause was crafted,[31] as further evidence of his lack of constructive authority.
An additional view of the General Welfare Clause that is not as well known, but as authoritative as the views of both Madison and Hamilton, can be found in the pre-Revolutionary writings of John Dickinson, who was also a delegate to the Philadelphia Convention.[32] In his Letters from a Farmer in Pennsylvania (1767), Dickinson wrote of what he understood taxing for the general welfare entailed:
The parliament unquestionably possesses a legal authority to regulate the trade of Great Britain, and all her colonies. Such an authority is essential to the relation between a mother country and her colonies; and necessary for the common good of all. He who considers these provinces as states distinct from the British Empire, has very slender notions of justice, or of their interests. We are but parts of a whole; and therefore there must exist a power somewhere, to preside, and preserve the connection in due order. This power is lodged in the parliament; and we are as much dependent on Great Britain, as a perfectly free people can be on another.
I have looked over every statute relating to these colonies, from their first settlement to this time; and I find every one of them founded on this principle, till the Stamp Act administration. All before, are calculated to regulate trade, and preserve or promote a mutually beneficial intercourse between the several constituent parts of the empire; and though many of them imposed duties on trade, yet those duties were always imposed with design to restrain the commerce of one part, that was injurious to another, and thus to promote the general welfare. The raising of a revenue thereby was never intended.[33] – (emphasis in the original)
The idea Dickinson conveyed above, explains University of Montana Law Professor Jeffrey T. Renz, is that taxing for the general welfare is but taxation as a means of regulating commerce. Renz expands upon this point:
If we excise "general welfare" from the Tax Clause, we are presented with the claim that Congress may not levy duties for purposes other than paying the debts and providing for the common defense. Indeed, omitting the general welfare phrase would eliminate nearly all duties for regulatory purposes. A strong argument could be made that while Congress might have the power to regulate foreign and interstate commerce, the omission of "general welfare" from the Tax Clause was intended to deny it the power to regulate commerce by means of duties.[15]
Comparative view[edit]
The narrow construction of the General Welfare Clause is unusual when compared to similar clauses in most State constitutions, and many constitutions of other countries. Virtually every state constitution has a general welfare clause which is interpreted as granting the state an independent power to regulate for the general welfare. An international example is provided with a report from the Supreme Court of Argentina:
In Ferrocarril Central Argentino c/Provincia de Santa Fe, 569 the Argentine Court held that the General Welfare clause of the Argentine Constitution offered the federal government a general source of authority for legislation affecting the provinces. The Court recognized that the United States utilized the clause only as a source of authority for federal taxation and spending, not for general legislation, but recognized differences in the two constitutions.[34]
Uniformity Clause[edit]
The final phrase of the Taxing and Spending Clause stipulates:
but all Duties, Imposts and Excises shall be uniform throughout the United States.
Here, the requirement is that taxes must be geographically uniform throughout the United States. This means taxes affected by this provision must function "with the same force and effect in every place where the subject of it is found."[35] However, this clause does not require revenues raised by the tax from each state be equal.
Justice Story characterized this requirement in a light more relevant to practicality and fairness:
It was to cut off all undue preferences of one state over another in the regulation of subjects affecting their common interests. Unless duties, imposts, and excises were uniform, the grossest and most oppressive inequalities, vitally affecting the pursuits and employments of the people of different states, might exist.[36]
In other words, it was another check placed on the legislature in order to keep a larger group of states from "ganging up" to levy taxes benefiting them at the expense of the remaining, smaller group of states.
A somewhat notable exception to this limitation has been upheld by the Supreme Court. In United States v. Ptasynski,[37] the Court allowed a tax exemption which was quasi-geographical in nature. In the case, oil produced within a defined geographic region above the Arctic Circle was exempted from a federal excise tax on oil production. The basis for the holding was that Congress had determined the Alaskan oil to be of its own class and exempted it on those grounds, even though the classification of the Alaskan oil was a function of where it was geographically produced.
To understand the nuance of the Court's holding, consider this explanation: Congress decides to implement a uniform tax on all coal mining. The tax so implemented distinguishes between different grades of coal (e.g., anthracite versus bituminous versus lignite) and exempts one of the grades from taxation. Even though the exempted grade could potentially be defined by where it is geographically produced, the tax itself is still geographically uniform.
Apportionment of direct taxes[edit]
Language elsewhere in the Constitution also expressly limits the taxing power. Article I, Section 9 has more than one clause so addressed. Clause 4 states:
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.
Generally, a direct tax is subject to the apportionment rule, meaning taxes must be imposed among the states in proportion to each state's population in respect to that state's share of the whole national population. For example: As of the 2000 Census, nearly 34 million people populated California (CA). At the same time, the national population was 281.5 million people. This gave CA a 12 percent share of the national population, roughly. Were Congress to impose a direct tax in order to raise $1 trillion before the next census, the taxpayers of CA would be required to fund 12 percent of the total amount: $120 billion.
Apportionment and income taxes[edit]
Before 1895, direct taxes were understood to be limited to "capitation or poll taxes" (Hylton v. United States)[38] and "taxes on lands and buildings, and general assessments, whether on the whole property of individuals or on their whole real or personal estate" (Springer v. United States).[39] The decision in Springer went further in declaring that all income taxes were indirect taxes—or more specifically, "within the category of an excise or duty."[39] However, in 1895 income taxes derived from property such as interest, dividends, and rent (imposed under an 1894 Act) were treated as direct taxes by the Supreme Court in Pollock v. Farmers' Loan & Trust Co. and were ruled to be subject to the requirement of apportionment.[40] As the income taxes imposed under the 1894 Act were not apportioned in such a manner, they were held unconstitutional. It was not the income tax per se, but the lack of a provision for its apportionment as a direct tax which made the tax unconstitutional.
The resulting case law prohibiting unapportioned taxes on incomes derived from property was later eliminated by the ratification of the Sixteenth Amendment in 1913. The text of the amendment was clear in its aim:
The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Shortly after, in 1916, the U.S. Supreme Court ruled in Brushaber v. Union Pacific Railroad that under the Sixteenth Amendment income taxes were constitutional even though unapportioned, just as the amendment had provided.[41] In subsequent cases, the courts have interpreted the Sixteenth Amendment and the Brushaber decision as standing for the rule that the amendment allows income taxes on "wages, salaries, commissions, etc. without apportionment."[42]
No taxes on exports[edit]
Article I, Section 9, Clause 5 provides a further limitation:
No Tax or Duty shall be laid on Articles exported from any State.
This provision was an important protection for the southern states secured during the Constitutional Convention.[43] With the grant of absolute power over foreign commerce given to the federal government, the states whose economies relied chiefly on exports realized that any tax laid by the new central government upon a single item of export would apply very unevenly amongst all the states and favor states which did not export that good.[44]
In 1996, the Supreme Court held this provision prohibits Congress to tax any goods in export transit, and further forbids taxes on any services related to such export transit.[45]
Shortly after, the Supreme Court reaffirmed this provision in United States v. United States Shoe Corp. in 1998.[46] As part of the Water Resources Development Act of 1986, a harbor maintenance tax (26 U.S.C. § 4461) was imposed at the ad valorem (percentile) rate of 0.125% the value of the cargo instead of at a rate dependent entirely upon the cost of the service provided by the port. The Court unanimously affirmed the ruling of the lower Federal Circuit Court that a "user fee" imposed in such a manner is, in fact, a tax on exports and unconstitutional.
However, Congress may tax goods not in transit even though they are intended for export so long as the tax is not imposed solely for the reason that the good will be exported.[47] For example, a tax imposed on all medical supplies would be constitutional even though there is a likelihood a portion of those supplies will be exported.
Restrictions on spending[edit]
The constraints placed upon the Taxing and Spending Clause and the subsequent powers derived therefrom do not stop at the Taxing Power.
Disguised regulations[edit]
While such holdings are rare and unlikely under contemporary jurisprudence, the Supreme Court has shown in the past its possible willingness to intervene on Congressional spending where its effects amount to a disguised regulation on private activity. The case illustrative of this is United States v. Butler.[10]
In this case, the Court held that Congress had imposed a coercive federal regulatory scheme on farm production under the Agricultural Adjustment Act of 1933 (AAA). By entering into contracts with farmers who reduced their output of selected crops, Congress had placed non-participating farmers at a distinct disadvantage to farmers who cooperated. As such, the program was not truly voluntary as it left the farmers no real choice; the options for the farmers were either cooperation or financial ruin. Under those circumstances, the regulatory scheme essentially required submission of farmers to a regulatory scheme Congress had no power to impose on its own.
The holding of the Butler case stemmed from the legal theory of that era, which held that regulation of production fell outside of Congress's commerce power. While the Court today is much more likely to defer to Congressional spending via the Commerce Clause, there are still circumstances where such spending may not be justifiable or validated by that power.[48]
Unconstitutional conditions[edit]
While clearing the hurdle of regulatory spending may be easier today than in the past, another significant hurdle exists in the unconstitutional conditions doctrine. Under this principle, the government may not use its spending power to purchase the constitutional rights of the spending's beneficiaries. Furthermore, entitlements may not be denied on grounds that violate a constitutionally protected right.[49]
The Court has typically held this spending limitation as only applying to First Amendment rights where the choice imposed is unreasonable or vague, or where the beneficiary essentially is put into a position where acceptance of the conditions becomes obligated.[50][51]
Conditional spending and federalism[edit]
In 1988, the holding in South Dakota v. Dole[16] reaffirmed the authority of Congress to attach conditional strings to the receipt of federal funds by state or municipal governments. In addition to the requirement that spending be for the general welfare, however, the Court devised more scrutinous criteria for determining the constitutionality of the conditions imposed:
First, there can be no surprises; that is, the conditions for receipt must be stated clearly and the beneficiary must be aware of those conditions and their consequences.
Second, the conditions imposed must be related to the spending in question.
Last, the incentive must not be so significant as to turn cooperation into coercion.
At dispute in Dole was a condition placed on the receipt of federal highway funds: elevation of the drinking age. Any state in which persons less than 21 years of age could lawfully possess and consume alcohol would consequently lose five percent of the federal highway funds allocated by Congress. The Court found the second and last conditions met since the requirement for the funds was germane to highway safety. Additionally, the loss of only five percent of the amount was not found so substantial as to be coercive in the eyes of the Court (as opposed to losing half or all of the funds might be).
In 2012, the court held for the first time in National Federation of Independent Business v. Sebelius that Congress had used its power under the spending clause in a way that was impermissibly coercive.[52]
Power of the purse, generally[edit]
Article I, Section 9, Clause 7 imposes accountability on Congressional spending:
No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.
The first half of this clause indicates that Congress must have appropriated by law the funds to be spent before the funds can be released from the Treasury. It serves as a powerful check of the legislature on the executive branch, as it further secures Congress's power of the purse. This provision, when also combined with the bicameral nature of Congress and the quorum requirements of both the Senate and the House of Representatives, serves as a constitutional check and balance on the legislature itself, preventing most spending that in effect does not implicitly have broad support with respect to both representational popular will in the House of Representatives and inter-regional approval in the Senate.
Congress attempted to limit appropriations logrolling via riders with the Line Item Veto Act of 1996. The U.S. Supreme Court later struck down the act on grounds that it violated the Presentment Clause.
Notes[edit]
Jump up ^ In the hand-written engrossed copy of the Constitution maintained in the National Archives, the British spelling "defence" is used in Article One, Section 8 (See the National Archives transcription and the Archives' image of the engrossed document. Retrieved both webpages on 24 October 2009.)
Footnotes[edit]
Jump up ^ Emanuel, at 697.
Jump up ^ Natelson, Robert G. (2003). "The General Welfare Clause and the Public Trust: An Essay in Original Understanding". Kansas Law Review. Lawrence, KS: Kansas Law Review, Inc. 52 (1).
Jump up ^ Prepared by Devotion Garner; Updated by Cheryl Nyberg (Updated Sept. 30, 2013). "Popular Names of Constitutional Provisions". Seattle, Washington: M.G. Gallagher Law Library, University of Washington School of Law. Retrieved July 28, 2014. Check date values in: |date= (help)
Jump up ^ Eastman, James C. "Essay on the Spending Clause". The Heritage Foundation. Retrieved July 28, 2014.
Jump up ^ Madison, James. (April 1787) Vices of the Political System of the United States. The Papers of James Madison. (Edited by William T. Hutchinson et al. Chicago and London: University of Chicago Press, 1962–77)
Jump up ^ Urofsky, Melvin I.; Paul Finkelman (2002). A March of Liberty: A Constitutional History of the United States. 1 (2nd ed.). New York, NY: Oxford University Press. pp. 81–82. ISBN 0-394-56414-6.
^ Jump up to: a b Journals of the Continental Congress, 1774–1789. (Edited by Worthington C. Ford et al. 34 vols. Washington, D.C.: Government Printing Office, 1904–37)
Jump up ^ Hamilton, The Federalist No. 32, The Same Subject Continued (Concerning the General Power of Taxation), The Daily Advertiser
Jump up ^ Killian, at 153.
^ Jump up to: a b c United States v. Butler , 297 U.S. 1 (1936).
Jump up ^ License Tax Cases , 72 U.S. 462 (1866).
Jump up ^ McCray v. United States , 195 U.S. 27 (1904).
Jump up ^ J. W. Hampton, Jr. & Co. v. United States , 276 U.S. 394 (1928).
^ Jump up to: a b Bailey v. Drexel Furniture Co. , 259 U.S. 20 (1922).
^ Jump up to: a b Renz, Jeffrey T. (1999). "What Spending Clause? (or The President's Paramour): An Examination of the Views of Hamilton, Madison, and Story on Article I, Section 8, Clause I of the United States Constitution". John Marshall Law Review. Chicago, IL: John Marshall Law School. 33 (81). SSRN 223735  .
^ Jump up to: a b c South Dakota v. Dole , 483 U.S. 203 (1987).
^ Jump up to: a b Madison, The Federalist No. 41 General View of the Powers Conferred by The Constitution, The Independent Journal
Jump up ^ Madison, James. (3 March 1817) Letter to the House of Representatives,Veto of federal public works bill, March 3, 1817
Jump up ^ Woods, Thomas E., Jr. (2008). 33 Questions About American History You're Not Supposed to Ask. New York City: Three Rivers Press.
Jump up ^ Hamilton, Alexander. (5 December 1791) "Report on Manufactures" The Papers of Alexander Hamilton (ed. by H.C. Syrett et al.; New York and London: Columbia University Press, 1961–79)
^ Jump up to: a b Furtwangler (1984).
Jump up ^ Eastman, John C. (2001). "Restoring the "General" to the General Welfare Clause". Chapman Law Review. Orange, CA: Chapman University School of Law. 4 (63).
Jump up ^ Jefferson, Thomas (1987). "Thomas Jefferson to Albert Gallatin". The Founders' Constitution. 2. The University of Chicago Press. p. 452. Article 1, Section 8, Clause 1, Document 25. Retrieved 3 February 2014.
Jump up ^ Story, Commentaries, §§923–24, and footnotes.
Jump up ^ Story, Commentaries, §§972–75.
Jump up ^ Helvering v. Davis , 301 U.S. 619 (1937).
Jump up ^ "Brutus, no. 5" (13 December 1787)
Jump up ^ "Brutus, no. 6" (27 December 1787)
Jump up ^ James Madison, Report on Resolutions, in 6 Writings of James Madison, quoted in Roger Pilon, Freedom, Responsibility, and the Constitution: On Recovering Our Founding Principles, 68 Notre Dame L. Rev. 507, at 530 [1]
Jump up ^ The National Archives. "America's Founding Fathers: Delegates to the Constitutional Convention". The National Archives.
Jump up ^ Frustrated with his two counterparts in the NY delegation, Hamilton left the convention at the end of June 1787. He was absent for much of the remaining convention, present only on Aug 13 and for the two final weeks in Sept. Nearly all of the formulation of the General Welfare Clause took place during this absence. See Story (1833), §925.
Jump up ^ Lloyd, Gordon; Jeff Sammon (2006). "Individual Biographies of the Delegates to the Constitutional Convention". TeachingAmericanHistory.org.
Jump up ^ Dickinson, John (December 7, 1767). Written at Philadelphia. Letters from a Farmer in Pennsylvania, to the Inhabitants of the British Colonies. New York, NY: The Outlook Company (published 1903). pp. 13–14. ISBN 1-140-71514-3.
Jump up ^ Miller, Jonathan M. (1997). "The Authority of a Foreign Talisman: A Study of U.S. Constitutional Practice as Authority in Nineteenth-Century Argentina and the Argentine Elite's Leap of Faith". American University Law Review. Washington, D.C.: American University Washington College of Law. 46 (1483, at 1562).
Jump up ^ Head Money Cases , 112 U.S. 580 (1884).
Jump up ^ Story (1833), §954.
Jump up ^ United States v. Ptasynski , 462 U.S. 74 (1983).
Jump up ^ Hylton v. United States , 3 U.S. 171 (1796).
^ Jump up to: a b Springer v. United States , 102 U.S. 586, at 602. (1880).
Jump up ^ Pollock v. Farmers' Loan & Trust Co. , 158 U.S. 601 (1895).
Jump up ^ Brushaber v. Union Pacific Railroad , 240 U.S. 1 (1916).
Jump up ^ Parker v. Commissioner , 724 F.2d 469 (1984).
Jump up ^ Monk, Linda R. (2003). The Words We Live By: Your Annotated Guide to the Constitution. Hyperion. ISBN 0-7868-6720-5.
Jump up ^ Story (1833), §1011.
Jump up ^ United States v. IBM , 517 U.S. 843 (1996).
Jump up ^ United States v. United States Shoe Corp. , 523 U.S. 360 (1998).
Jump up ^ May, p. 242
Jump up ^ May, p. 243
Jump up ^ United States v. American Library Association, Inc. , 539 U.S. 194 (2003).
Jump up ^ Rumsfeld v. Forum for Academic and Institutional Rights, Inc. , 547 U.S. 47 (2006).
Jump up ^ Grove City College v. Bell , 465 U.S. 555 (1984).
Jump up ^ Bob Drummond (June 1, 2012). "Limits on Spending Power Seen as Health Ruling's Legacy". bloomberg.
References[edit]
Emanuel, Steven L. (2004). Constitutional Law (Emanuel Law Outlines) (22nd ed.). New York, NY: Aspen Publishers, Inc. pp. 57–61. ISBN 0-7355-5172-3.
Epstein, Lee; Walker, Thomas G. (2007). Constitutional Law for a Changing America: Institutional Powers and Constraints (6th ed.). Washington, D.C.: CQ Press. pp. 510–62. ISBN 0-87187-612-4.
Furtwangler, Albert (1984). The Authority of Publius: A Reading of the Federalist Papers. Ithaca, NY: Cornell University Press. ISBN 0-8014-1643-4.
Hamilton, Alexander; Madison, James (1787–1788). "The Federalist Nos. 30–36, & 41". The Federalist. New York, NY: The New York Packet, the Daily Advertiser, and the Independent Journal. ISBN 0-8239-5735-7.
Jensen, Erik M. (2005). The Taxing Power: A Reference Guide to the United States Constitution. Westport, CT: Praeger Publishers. ISBN 978-0-313-31229-8.
Killian, Johnny; George Costello; Kenneth Thomas (2004). The Constitution of the United States of America – Analysis and Interpretation. Washington, D.C.: U.S. Government Printing Office. pp. 152–68. ISBN 0-16-063268-4. Archived from the original on 2009-08-06.
May, Christopher N.; Allan Ides (2007). Constitutional Law: National Power and Federalism (4th ed.). New York, NY: Aspen Publishers. pp. 234–47. ISBN 0-7355-2000-3.
O'Brien, David M. (2008). Constitutional Law and Politics: Struggles for Power and Governmental Accountability. I (7th ed.). New York, NY: W.W. Norton & Company. pp. 667–80. ISBN 0-393-93038-6.
Story, Joseph (1833). Commentaries on the Constitution of the United States. Boston, MA: Hilliard, Gray and Company. ISBN 0-306-70363-7.
Tucker, John Randolph (1899). Tucker, Henry St. George, ed. The Constitution of the United States: A Critical Discussion of Its Genesis, Development, and Interpretation. I. Chicago, IL: Callaghan & Co. pp. 456–508. ISBN 0-8377-1206-8.
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[show]
v
t
e
United States Constitutional Tax Law
[show]
Article I
Authority to tax
Scope of authority
Brushaber v. Union Pacific (1915)
Sovereign tax immunity
McCulloch v. Maryland (1819)
Veazie Bank v. Fenno (1869)
Collector v. Day (1871)
Pollock v. Farmers' L. & T. (1895)
Davis v. Michigan (1989)
Decline of sovereign tax immunity
Flint v. Stone Tracy (1911)
South Carolina v. Baker (1988)
Uniformity of indirect taxes
Head Money Cases (1884)
Brushaber v. Union Pacific (1915)
Regulatory taxation
Head Money Cases (1884)
Bailey v. Drexel Furniture Co. (1922)
United States v. Kahriger (1953)
National Federation of Independent Business v. Sebelius (2012)
Direct taxes
Hylton v. United States (1796)
Springer v. United States (1881)
Pollock v. Farmers' Loan & Trust Co. (1895)
Flint v. Stone Tracy Co. (1911)
Stanton v. Baltic Mining Co. (1916)
National Federation of Independent Business v. Sebelius (2012)
State import-export duties
Privilege taxes
Cooley v. Board of Wardens (1851)
State tonnage duties
Cooley v. Board of Wardens (1851)
[show]
Amendment XVI
History and purpose
Springer v. United States (1881)
Pollock v. Farmers' Loan & Trust Co. (1895)
Flint v. Stone Tracy Co. (1911)
Brushaber v. Union Pacific Railroad Co. (1915)
Stanton v. Baltic Mining Co. (1916)
Income
Eisner v. Macomber (1920)
Bowers v. Kerbaugh-Empire Co. (1926)
Taxable corporate dividends
Eisner v. Macomber (1920)
United States v. Phellis (1921)
Taxable corporate earnings
Commissioner v. Glenshaw Glass Co. (1955)
Taxable gains
Crane v. Commissioner (1947)
Deductions and exemptions
Brushaber v. Union Pacific Railroad Co. (1915)
Burnet v. Sanford & Brooks Co. (1931)
Diminution of loss
Bowers v. Kerbaugh-Empire Co. (1926)
[show]
Related Provisions
Apportionment of representatives
Amendment affecting apportionment
Origination of bills of revenue
Federal voting rights
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