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There is no such power. Congress has the power to tax for the PURPOSE of the general welfare, but the general welfare is not a power unto itself. Meaning Congress cannot enact laws based solely on the "general welfare." That would be unconstitutional as the Supreme Court already held in United States v. Butler, 297 U.S. 1 (1936):
We have a federal doctrine and State laws regarding the concept of employment at will. The welfare clause is general and must give the general government some means to accomplish the end.