Fact Pattern 3-A3

Multiple Choice

Fact Pattern 3-A3
Liz files a suit against Moe in a state court.The case proceeds to trial,after which the court renders a verdict.
-Congress enacts the Supplemental Income Tax Act (SITA) to exempt the citizens of Louisiana from their federal taxes until New Orleans is rebuilt from the ravages of Hurricane Katrina.SITA will most likely be

A) rendered invalid under the supremacy clause.
B) rendered valid the equal protection clause.
C) struck down under the taxing and spending clause.
D) upheld under the commerce clause.