The
United States Constitution contains two references to "the General Welfare", one occurring in the
Preamble and the other in the
Taxing and Spending Clause. It is only the latter that is referred to as the "General Welfare Clause" of this document. These clauses in the U.S. Constitution are exceptions to the typical use of a general welfare clause, and are not considered grants of a general legislative power to the federal government
[2] as the
U.S. Supreme Court has held:
- the Preamble to the U.S. Constitution "has never been regarded as the source of any substantive power conferred on the Government of the United States or on any of its Departments";[3][4] and,
- that Associate Justice Joseph Story's construction of the Article I, Section 8 General Welfare Clauseas elaborated in Story's 1833 Commentaries on the Constitution of the United Statesis the correct interpretation.[5][6] Justice Story concluded that the General Welfare Clause is not an independent grant of power, but a qualification on the taxing power which included within it a power to spend tax revenues on matters of general interest to the federal government.
Thomas Jefferson explained the latter general welfare clause for the United States: [T]he laying of taxes is the power, and the general welfare the purpose for which the power is to be exercised. They [Congress] are not to lay taxes
ad libitum for any purpose they please; but only to pay the debts or provide for the welfare of the Union. In like manner, they are not to do anything they please to provide for the general welfare, but only to lay taxes for that purpose.
[7]