| Revision as of 19:50, 5 August 2003 view sourceTempshill (talk | contribs)9,225 edits mention unconstitutionality of previous income tax attempt (i.e. reason for this amendment)← Previous edit | Revision as of 19:36, 4 December 2003 view source 130.91.116.49 (talk) Clarified direct tax requirements; removed "academic" from disputeNext edit → | ||
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| == Interpretation and history == | == Interpretation and history == | ||
| Congress had previously attempted a federal ] which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution |
Congress had previously attempted a federal ] which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution unless apportioned by population. (Such apportionment is | ||
| impractical for income taxes, since the rates would have to be set differently | |||
| in different states depending on their population and total incomes.) | |||
| In response, this amendment was passed in order to make federal income taxes constitutional. | |||
| There is some |
There is some dispute as to whether proper procedure was followed in the ratification of this amendment. | ||
| http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16 | http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16 | ||
Revision as of 19:36, 4 December 2003
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing a graduated income tax, was ratified on February 3, 1913. It states:
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.
Interpretation and history
Congress had previously attempted a federal income tax which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution unless apportioned by population. (Such apportionment is impractical for income taxes, since the rates would have to be set differently in different states depending on their population and total incomes.) In response, this amendment was passed in order to make federal income taxes constitutional.
There is some dispute as to whether proper procedure was followed in the ratification of this amendment.
http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/amendments_11-27.html#16