Article I, Section 8 of the Constitution empowers Congress, and no other branch, “to lay and collect taxes, duties, imposts, and excises.” There are no student loan or tariff exceptions in the Constitution. Not even in “cases of emergencies.” 

Nor does the document empower the legislative branch to delegate its clear-cut Article I powers to the executive branch any more than it empowers the Supreme Court to delegate its Article III powers to Congress.