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Congress also uses the power to tax and to enforce equal protection of the law to add powers. Unless one can show personal harm (gain standing) and get the SCOTUS to address the matter then there are no limits on what laws congress can enact.
Yes, Congress does have the power to tax, that was granted to Congress under the 16th amendment, this power was granted to congress via the people and the State through the amendment process. Under this amendment Congress can enact laws specific to this amendment. Congress does not have the power to enact laws that fall outside this amendment.
Equal protection was granted under the 14th amendment, again this power was granted to Congress via the amendment process, so Congress has the right to enact laws specific to the 14th amendment. Congress does not have the power to enact laws that fall outside this amendment.