as of now no, but they could make it an amendment making it constitutional
It was initially based upon Article I, Section 8, clause 1 of the Constitution., which states: “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;”. It was also bootstrapped with the Commerce clause.
So, Constitutional? Probably since it is for the general Welfare. That isn’t welfare as we know it, but the general condition of the populace.
Gwjack