8. This federal tax is probably

Under Article I, Section 8, Congress does have the right to «lay and collect taxes. .. to pay the debts and provide for the. .. general welfare of the United States. . .» Congress may spend for the general welfare, it may tax for the general welfare, although it may not regulate for the general welfare. See U.S. v. Butler, 297 U.S. 1 (1936). This Article also grants Congress auxiliary power under the Necessary and Proper Clause, which gives Congress the power to make all laws necessary and proper (i.e., appropriate) for carrying into execution any power granted to any branch of the federal government. So long as the means is rationally related to a constitutionally-specified object, the means is also constitutional.

Congress has the power to lay and collect taxes, imposts, and excises, but they must be uniform throughout the United States. The requirement of uniformity in the levy of indirect taxes (which generally means any kind of «privilege» tax, including duties and excises) has been interpreted by the Court to mean geographical uniformity only — i.e., identical taxation of the Taxed Article in every state where it is found. Fernandez v. Wiener, 326 U.S. 340 (1945).

MBE Tip: Absent a specific restriction, be very hesitant to rule against a tax measure on the MBE. A tax measure will be upheld if it bears some reasonable relationship to revenue production or if Congress has the power to regulate the taxed activity.

B is correct. The federal tax is probably constitutional because Congress has broad power to tax for the general welfare, as long as the measure bears any reasonable relationship to revenue production. The tax measure here satisfies that standard, as it is intended to eliminate the federal budget deficit. Although the 50% excise tax may have adverse economic consequences, it is uniform and revenue-based, and thus falls within the federal power to tax.

A is incorrect. This answer reaches the correct answer with the wrong reasoning. The federal tax is probably constitutional, but not because it passes strict scrutiny, a standard of review not applicable to taxation measures. The «compelling national interest» in reducing the federal budget deficit is not required, as that would be a higher bar than necessary. The tax need only be uniform and bear some reasonable relationship to revenue production.

C is incorrect. Even though a 50% tax may be likely to reduce attendance at championship sporting events, this does not negate the rational relationship between the tax and the interest in eliminating the budget deficit. The rational relationship exists because taxing in this context is related to revenue production, despite the adverse consequences, such as reduced attendance.

D is incorrect. A congressional tax measure is only required to be reasonably related to revenue efforts, as explained above. The fact that sporting events are singled out is irrelevant because there is no right to equal protection for «sporting events,» only people.