The Taxing and Spending Clause contained in Article I, , Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. It authorizes Congress to levy taxes for two purposes: to pay the debts of the United States and to provide for the common defense and general welfare of the United States. Contained in the Taxing and Spending Clause are two additional clauses: the General Welfare Clause and the Uniformity Clause.