Examlex
Kelly, an unemployed architect, moves from Boston to Phoenix to accept a job as a chef at a restaurant. Kelly's moving expenses are not deductible because her new job is in a different trade or business.
Tenth Amendment
An amendment to the U.S. Constitution that reserves powers not delegated to the federal government to the states or to the people.
Necessary and Proper Clause
A provision in the U.S. Constitution granting Congress the power to pass all laws necessary and proper for carrying out its enumerated powers.
Creative Federalism
A form of federalism prevalent in the 1960s where the federal government determined the needs of the states and provided services, often leading to an expansion of federal government powers.
Federal Grants
Financial aid or resources provided by the federal government to states, organizations, or individuals for specific projects or purposes.
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