Section 8: Powers of Congress
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, 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;
US Code Title 50 1701
b)
The authorities granted to the President by
section 1702 of this title may only be exercised to deal
with an unusual and extraordinary threat with respect to which a national emergency has been declared for purposes of this chapter and may not be exercised for any other purpose. Any exercise of such authorities to deal with any new threat shall be based on a new declaration of national emergency which must be with respect to such threat.
Please go to the source material.
Amazing how quickly the whole "constitutional originalist" touted so frequently by the MAGA group gets thrown out the window when it is not in their favour.