Congress Enacts the Income Tax Exception Act (ITEA) to Exempt

Multiple Choice

Congress enacts the Income Tax Exception Act (ITEA) to exempt the citizens of North Carolina from federal taxes until structures on the barrier islands are rebuilt from the destruction of a recent hurricane. Most likely the ITEA is a violation of

A) no provision in the U.S. Constitution.
B) the commerce clause.
C) the taxing and spending powers.
D) the supremacy clause.