The constitutional provision granting Congress the authority to exercise implied powers is known as the Necessary and Proper Clause, also called the Elastic Clause. This clause is found in Article I, Section 8, Clause 18 of the Constitution.
This clause states that Congress has the power to "make all Laws which shall be necessary and proper for carrying into Execution the preceding Powers, and all other Powers vested by this Constitution in the Government of the United States, or any Department or Officer thereof."
The Necessary and Proper Clause gives Congress a broad range of authority to pass laws that are necessary and appropriate to carry out its enumerated powers, such as the power to regulate commerce, the power to establish post offices, and the power to declare war.
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