The constitution clearly grants congress with the sole powers to tax and borrow, and nothing in the 14th amendment changes that. Interestingly, it is silent on

The constitution clearly grants congress with the sole powers to tax and borrow, and nothing in the 14th amendment changes that. Interestingly, it is silent on the power to spend. So while the executive must generally faithfully execute the laws congress passes, if they are in conflict there is no choice but to break one of them, and adjusting spending is the one most within the executives defined powers.