[Ken H]

It is now established that SCOTUS regards Art.I, Sec.8, cl.1 as a grant of power that...

"...gives the Federal Government considerable influence even in areas where it cannot directly regulate. The Federal Government may enact a tax on an activity that it cannot authorize, forbid, or otherwise control."

J. Roberts

[Iscool]

"...gives the Federal Government considerable influence even in areas where it cannot directly regulate. The Federal Government may enact a tax on an activity (or an inactivity) that it cannot authorize, forbid, or otherwise control."

I can see where this may become very useful for our gov't in the future...