Concurrent powers

In many federations, enumerated federal powers are supreme and so, they may pre-empt a state or provincial law in case of conflict. Concurrent powers can therefore be divided into two kinds: those not generally subject to federal pre-emption, such as the power to tax private citizens, and other concurrent powers.

In the United States, examples of the concurrent powers shared by both the federal and the state governments include the powers to tax, to spend, and to create lower courts.