I’d take Sen. Cruz more seriously if he’d start mentioning Justice John Marshall’s official clarification that Congress is prohibited from laying taxes in the name of state power issues, essentially any issue which Congress cannot justify under its constitutional Section 8, Article I limited powers.
Otherwise, why should crooks rob banks for a living when they can get themselves elected as federal lawmakers and rob people’s money by means of constitutionally indefensible federal taxes?
Give him time, he’ll get there.