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Congressional Research Service: 'Taxing Authority in Federal Areas'
May 15, 2022
WASHINGTON, May 15 (TNSRep) -- The Congressional Research Service issued the following report (No. R47098) on May 11, 2022, entitled "Taxing Authority in Federal Areas" by legislative attorney Milan N. Ball:

Here are excerpts:

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SUMMARY

The federal government and state governments exercise concurrent taxing powers within the United States. Article I, Section 8, Clause 1 of the Constitution - the Taxing and Spending Clause - provid . . .

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