<P> Powers of the United States Congress are implemented by the United States Constitution, defined by rulings of the Supreme Court, and by its own efforts and by other factors such as history and custom . It is the chief legislative body of the United States . Some powers are explicitly defined by the Constitution and are called enumerated powers; others have been assumed to exist and are called implied powers . </P> <P> Article I of the Constitution sets forth most of the powers of Congress, which include numerous explicit powers enumerated in Section 8 . Constitutional amendments have granted Congress additional powers . Congress also has implied powers derived from the Necessary and Proper Clause of the Constitution . </P> <P> Congress has authority over financial and budgetary matters, through the enumerated power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States . The Sixteenth Amendment, ratified in 1913, extended power of taxation to include income taxes . The Constitution also grants Congress exclusively the power to appropriate funds . This power of the purse is one of Congress' primary checks on the executive branch . Other powers granted to Congress include the authority to borrow money on the credit of the United States, regulate commerce with foreign nations and among the states, and coin money . Generally both Senate and House have equal legislative authority although only the House may originate revenue bills and, by tradition, appropriation bills . </P>

What section of the constitution gives congress its power