Amendment XVI
Federal Income Tax
Ratified February 3, 1913
Amendment XVI overturned a Supreme Court ruling that had struck down an 1894 income tax law. Its ratification in 1913 — the same year the Federal Reserve was created — gave the federal government a vast and flexible revenue base that dramatically expanded its capacity to spend and regulate.
Full Text
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.
Annotated Version
The Amendments XI–XXVII document includes phrase highlights and court case references for this amendment.
Constitutional Framework
Original Text
U.S. Constitution
Articles I–VII (1787). The three branches, enumerated powers, and the framework these amendments modify.
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Amendments I–X
Bill of Rights
Ratified December 15, 1791. Freedom of religion, speech, press, arms, due process, and more.
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Amendments XI–XXVII
Later Amendments
Ratified 1795–1992. Abolition of slavery, equal protection, women's suffrage, and more.
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