Which of the following statements about Congressional tax credits is correct? Multiple choice question. As long as the motive of Congress and the effect of its legislative action are to secure revenue for the benefit of the general government, the credit is constitutional. Unless a tax credit statute has a regulatory impact, it is unconstitutional. If a tax credit statute has a regulatory impact, it is unconstitutional. If the motive of Congress and the effect of its legislative action are solely to secure revenue for the benefit of the general government, the credit is unconstitutional