This is one area that Congress could have "some" power to impose an income tax. In this instance, I believe the Necessary and Proper Clause could be used to a point. Therefore, I am not imposed on Andrew Hamilton's Necessary and Proper Clause in its totality. States should be accountable to impose an income tax that is designated to go towards federal level expenses. How Congress decides to spend this money is another argument, because much corruption takes place with how income tax money is used. Regardless, a position of state income tax should be used to go towards expenses for our country to function. agree or disagree