The United States Congress has the express financial power to create and collect all new taxes.
Under the Article 1, Section 8, Clause 1 of the U.S Constitution, the government has the power of taxation, "power to lay and collect taxes, to pay the debts and provide for the common defence and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States;" (quote from the constitution)
