Question

where are the implied powers of the congress found

Answer 1

Implied powers are not stated directly in the Constitution. They derive from the right of Congressto make all laws "necessary and proper" to carry out its enumerated powers. Located at the end of Article I, Section 8, this sentence is often called the elastic clause because it stretches the authority ofCongress.

Answer 2

The Necessary and Proper Clause, is the right answer.

By contrast, the Necessary and Proper Clause clearly grants incidental authorities upon Congress. This Necessary and Proper Article is sometimes called the elastic clause. This clause comes under the section VIII of the Article I, in the constitution of the United States. The Necessary and Proper clause empowered the Congress to enact the regulations required for the performance of its other authorities instituted by the Constitution. Therefore, this  Necessary and Proper Clause provided Congress with the implied powers.