What is the clause of the constitution from which the implied powers of congress are derived?

I believe the answer is: Necessary and Proper Clause"

Necessary and Proper Clause give the congress with the ability to exercise the powers that are not explicitly stated in the constitution as long as they are deemed as necessary and proper for the government to achieve its goal.

From this, they create a list of implied powers which are not exist in constitution but are 'needed' in order for them to fulfill the duties that directly stated in the constitution. Examples of implied powers are government's ability to collect taxes and create government agencies.

apart from being against desegregation, governor of georgia eugene talmadge opposed as well to the work progress administration, an ambitious program of the "new deal" created by president franklin d. roosevelt to overcome the great depression after world war i. talmadge disagreed with welfare spending, job training and organized labor. according to his ideas, he thought the government was spending too much money on this, and he wasn't willing to accept a wage higher than georgia's lower average wage. besides, talmadge strongly opposed to the "new deal" as he thought it had communist ideas.