Never was the question “can Congress tax?”, it’s ALWAYS been “for what purpose does Congress tax?”
Fedzilla has a VERY limited enumeration of powers that would require such an expenditure of taxpayer $$.
If Congress cannot site an authority (and, sorry, ‘Common Welfare’ doesn’t cut trampling upon our 5/9/10/13th Am. Rights, it’s taxing power it verboten!
Same can be said for the States (though, lacks the 9/10th restrictions)