Final answer:
The implied powers of Congress are based on the necessary and proper clause, also known as the elastic clause, which allows Congress to make laws that are considered necessary and proper to carry out its delegated powers.
Step-by-step explanation:
The implied powers of Congress are based on the necessary and proper clause, also known as the elastic clause, which is found in Article I, Section 8 of the Constitution. This clause allows Congress to make laws that are considered necessary and proper to carry out its delegated powers. It has been interpreted as giving Congress the authority to act in areas not specifically mentioned in the Constitution as long as it can be justified as being necessary and proper.