What are concurrent powers?
Concurrent powers are powers the Constitution gives to both the federal government and the states. “Concurrent” means both levels of government can exercise the power. The power to tax is one example.
Congress.gov is the source of record for this guide. Its overview of the Taxing Clause explains Congress’s tax power under Article I, Section 8.
Why can both governments collect taxes?
Article I, Section 8 gives Congress the power to lay and collect taxes. States keep a tax power under the Tenth Amendment. It reserves undelegated powers to the states or the people, unless the Constitution prohibits those powers to the states.
The Constitution grants Congress its tax power without taking all tax power from the states. A person can owe federal income tax and state income tax on the same earnings. Each government sets its own tax laws within constitutional limits.
How do concurrent powers differ from other powers?
- Concurrent powers describe who shares a power: the federal government and the states.
- Enumerated powers appear expressly in the Constitution. The enumerated powers guide explains Congress’s listed powers, including taxation.
- Reserved powers stay with the states or the people. The reserved powers guide explains the Tenth Amendment’s rule.
- Implied powers let Congress carry out constitutional powers. The implied powers guide explains how that works.
A power can be both enumerated and concurrent. Taxation appears in Congress’s list, but the states also hold a tax power.
See how Congress uses its tax power
Shared powers do not mean shared votes. Your members of Congress vote on federal tax bills, not state tax laws. Their recorded votes show which federal choices they supported or opposed.
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