Is Power Sink legal in Standard, Modern, and Commander?

Power Sink is legal in: Legacy, Vintage, Commander, Pauper.

What type of card is Power Sink?

Power Sink is an Instant. Its oracle text reads: "Counter target spell unless its controller pays {X}. If that player doesn't, they tap all lands with mana abilities they control and lose all unspent mana."

Power Sink

Instant

Counter target spell unless its controller pays . If that player doesn't, they tap all lands with mana abilities they control and lose all unspent mana.

Set Limited Edition Alpha

Rarity Common

Artist Richard Thomas