Constitution Daily

Smart conversation from the National Constitution Center

16th Amendment

Tax Day trivia: Why do we have the IRS (and other factoids)?

April 15, 2019 By Scott Bomboy

April 15 is usually marked each year as the traditional deadline for filing taxes, so it’s not exactly celebrated as a holiday. But how did April 15 become the big day--and how did we get the IRS in the first place?

How we wound up with the income tax

February 3, 2019 By Scott Bomboy

Imagine a world with income tax; if you were an American citizen before 1913, with a few exceptions you didn’t have to deal with an April deadline and the IRS. Today, no one really knows how big the tax code is.

Happy birthday, 15th and 16th Amendments

February 3, 2018 By NCC Staff

Today we celebrate a constitutional ratification twofer: the 15th Amendment (ratified February 3, 1870) and the 16th Amendment (ratified February 3, 1913). Here’s what you need to know.

16th Amendment: Income Tax

February 16, 2014 By NCC Staff

In 1895 the Supreme Court had declared a federal income tax law unconstitutional. This amendment reversed that decision and authorized a tax on income.

16th Amendment: Income Tax

December 16, 2013 By NCC Staff

In 1895 the Supreme Court had declared a federal income tax law unconstitutional. This amendment reversed that decision and authorized a tax on income.

A quick history of corporate taxes and the Constitution

March 5, 2012 By Holly Munson

You may be a bit preoccupied with your own taxes, but if you want to learn more about corporate taxes and why they matter, here’s a quick question-and-answer overview.

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