This is an old revision of this page, as edited by Tempshill (talk | contribs) at 19:50, 5 August 2003 (mention unconstitutionality of previous income tax attempt (i.e. reason for this amendment)). The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.
Revision as of 19:50, 5 August 2003 by Tempshill (talk | contribs) (mention unconstitutionality of previous income tax attempt (i.e. reason for this amendment))(diff) ← Previous revision | Latest revision (diff) | Newer revision → (diff)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. In response, this amendment was passed in order to make federal income taxes constitutional.
There is some academic 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