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The US Constitution does not have headings (it was hand written after all), and so does not directly name any Clauses. There are only Article and Section numbers. But some of the parts have been given names for ease of reference. What is called the Taxing and Spending Clause is Article I, Section 8, Clause 1:

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;
https://www.archives.gov/founding-docs/constitution-transcri...

Taxing derives from "Power To lay and collect Taxes".
Spending derives from "provide for the common Defence and general Welfare".


Alexander Hamilton, one of the primary authors of The Federalist Papers, viewed spending as an enumerated power Congress could exercise independently to benefit the general welfare, such as to assist national needs in agriculture or education, provided that the spending is general in nature and does not favor any specific section of the country over any other.

In Helvering v. Davis, the Supreme Court disavowed almost entirely any role for judicial review of Congressional spending policies, thereby conferring upon Congress a plenary power to impose taxes and to spend money for the general welfare subject almost entirely to Congress's own discretion.

To date, the Hamiltonian view of the Taxing and Spending Clause predominates in case law.
https://en.wikipedia.org/wiki/Taxing_and_Spending_Clause
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