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Revision as of 07:48, 6 August 2004

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

The U.S. 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.

Some Americans who object to income taxes claim that the Sixteenth Amendment was never properly ratified. The best-known proponent of this claim is Bill Benson, author of the book The Law That Never Was. However, federal courts have rejected appeals based on these claims, and some now consider them "frivolous" claims that are subject to sanction.

External links

• National Archives: 16th Amendment
• "The Law That Never Was" — Bill Benson's website disputing its ratification
• Frauds and Scams site describing failure of Benson-inspired arguments in court

• U.S. Constitution
• U.S. economic history