16th Amendment

Income Tax

Passed by Congress July 2, 1909. Ratified February 3, 1913. The 16th Amendment changed a portion of Article I, Section 9

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

Read Interpretations of the 16th Amendment

More about 16th Amendment

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Media Library: 16th Amendment

Blog Post

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

April 15 is usually marked each year as the traditional deadline for filing taxes, so it’s not exactly celebrated as a holiday.…

Apr 15

Blog Post

How we wound up with the income tax

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…

Feb 3

Blog Post

Happy birthday, 15th and 16th Amendments

Today we celebrate a constitutional ratification twofer: the 15th Amendment (ratified February 3, 1870) and the 16th Amendment…

Feb 3

Blog Post

16th Amendment: Income Tax

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

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