What authority does Constitution Article 1 §8 grant Congress?

The authority that Constitution Article 1 §8 grants to Congress includes the ability to collect taxes, duties, imposts, and excises. This provision explicitly empowers Congress to levy and collect taxes necessary for the functioning of the federal government. It establishes the framework for how the government can raise revenue to fund its operations, programs, and services, highlighting the vital role that tax collection plays in the governance and economic structure of the United States.

The other options, while related to the overall topic of taxation, fall outside the specific constitutional powers granted to Congress. For instance, setting tax rates for all citizens involves additional legislative decisions that are subject to various rules and regulations but is not directly enshrined in the Constitution as a sole power. Similarly, creating exemptions for certain incomes and evaluating tax compliance of states involve more nuanced legislative processes and interpretations of tax law that are not explicitly stated in Article 1 §8.