Generally, advocates for reparations say that three different groups should pay for them: federal and state governments, which enshrined, supported and protected the institution of slavery; private businesses that financially benefited from it; and rich families that owe a good portion of their wealth to slavery.
“There are huge, wealthy families in the South today that once owned a lot of slaves. You can trace all their wealth to the free labor of Black folks. So, when you identify the defendants, there are a vast number of individuals,” attorney Willie E. Gary told Harper’s Magazine in November 2000, during the height of the last, big time of reparations talk. Gray was talking about how these families could be sued for reparations since they benefited directly from slavery.

As you might imagine, suing large groups of people to pay for reparations wouldn’t go over well. Others have suggested lawmakers could pass legislation to force families to pay up. But that might not be constitutionally sound.
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“I don’t think you can legislate and have those families pay,” Malik Edwards, a law professor at North Carolina Central University, told CNN. “If you’re going to go after individuals you’d have to come up with a theory to do it through litigation. At least on the federal level Congress doesn’t have the power to go after these folks. It just doesn’t fall within its Commerce Clause powers.”
The Commerce Clause refers to the section of the US Constitution which gives Congress the power to regulate commerce among the states.
Source: https://journaltimes.com/article_af2cd6d0-cdbc-5a5d-ad5e-ccb2bfd45631.html