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The General Welfare Clause is not an independent grant of power to Congress. It is not a grant of authority for Congress to pass social legislation. It is not a special grant to spend money on anything. Instead, the General Welfare Clause places restrictions on the reasons for which taxes are levied and restrictions on how those taxes are designated.

Article: The General Welfare Clause: An Exploration of Original Intent and Constitutional Limits Pertaining to the Rapidly Expanding Federal Budget

Creighton Law Review, Volume 45 Page 543 (2010)

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