Final answer:
The necessary and proper clause grants Congress the ability to make laws deemed necessary and proper to carry out its constitutional powers, extending beyond explicitly stated powers to include implied powers.
Step-by-step explanation:
The necessary and proper clause is best defined as Congress having the power to make all laws which shall be necessary and proper for carrying into execution its enumerated powers and all other powers vested by the Constitution in the government of the United States or in any department or officer thereof. This clause, also known as the elastic clause, has allowed Congress to enact legislation that extends its power beyond the explicitly listed powers in the constitution to include implied powers necessary for governing. For example, the establishment of the Internal Revenue Service (IRS) to collect taxes is based on the use of implied powers via the necessary and proper clause, even though the specifics of tax collection are not spelled out in the Constitution.