Describe the two types of powers given to congress in the passage. explain how the types are different from each other and describe situations in which congress makes use of each type of power apex

Article I, Section 8: Powers of Congress
Section 8, Clause 1: Power to Tax and Spend
Text Explanation
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;

https://www.google.com/amp/s/constitutioncenter.org/amp/blog/article-1-the-legislative-branch-the-enumerated-powers-sections-8

What are the statements?