Implied Powers of Congress in Healthcare Reform

In evaluating the powers of Congress as established by the Constitution, it is essential to distinguish between its enumerated and implied powers. Enumerated powers are explicitly listed in the Constitution, primarily in Article I, Section 8. Implied powers, on the other hand, arise from the necessary and proper clause, which allows Congress to enact laws deemed necessary to execute its enumerated powers. Consider the situation where Congress aims to implement a significant national healthcare reform bill, invoking several enumerated powers to justify its authority.

Which of the following actions, if undertaken by Congress in the context of this healthcare reform, would most directly exemplify the exercise of implied powers?