Concurrent powers are those powers in nations with a federal system of government

Federalism

Federalism is a political concept in which a group of members are bound together by covenant with a governing representative head. The term "federalism" is also used to describe a system of the government in which sovereignty is constitutionally divided between a central governing authority and...

 that are shared by both the state and the federal government. They may be exercised simultaneously within the same territory and in relation to the same body of citizens. They are contrasted with reserved powers

Reserved powers

Reserved powers can refer to several powers of a central authority:*Reserved powers, or Reserved matters, are those subjects still dealt with by the United Kingdom Parliament, and not devolved to the Scottish Parliament, National Assembly for Wales or the Northern Ireland Assembly*Reserved powers,...

. Examples of the concurrent powers enjoyed by both the federal and state governments are: the power to tax, build roads, establish bankruptcy laws, and create lower courts.