The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; - https://constitution.congress.gov/browse/article-1/section-8/
Then there is the interpretation of general Welfare:
With respect to the meaning of “the general welfare” the pages of The Federalist itself disclose a sharp divergence of views between its two principal authors. Hamilton adopted the literal, broad meaning of the clause;608 Madison contended that the powers of taxation and appropriation of the proposed government should be regarded as merely instrumental to its remaining powers; in other words, as little more than a power of self-support.609 From early times, Congress has acted upon Hamilton’s interpretation. Appropriations for subsidies610 and for an ever-increasing variety of “internal improvements”611 constructed by the Federal Government, had their beginnings in the administrations of Washington and Jefferson.612 Since 1914, federal grants-in-aid, which are sums of money apportioned among the states for particular uses, often conditioned upon the duplication of the sums by the recipient state, and upon observance of stipulated restrictions as to their use, have become commonplace.in details): - https://law.justia.com/constitution/us/article-1/26-spending-for-the-general-welfare.html
Ever notice that a lot of stuff went “sideways” with our FedGov in the early 1900’s?
Over a Century later and we still refuse to fix things.