What two types of powers does Congress have under Article I, section 8 of the U. S. Constitution?

Explanation:

That's quite a section. It lists in detail how taxes are to be collected and used. That's the first kind of power that Congress has.

Picking the second one is very hard because there is so many things that the Constitution lists. Anything that operates in more than 1 state is something that this section provides for. Things like roads and the postal service comes under this heading. So does artistic endeavors and books written.

I'm not sure that you can limit this to only 2 powers, because what is listed is so diverse.