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Amendment XVI

Federal Income Tax

The 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."
In plain language
Editor-written · not AI

The Sixteenth AmendmentThe 1913 amendment allowing Congress to tax income from any source without apportioning the tax among the states by population.Read the full definition (opens a new tab) allows Congress to levy a federal income taxA tax on what you earn, applied in brackets at progressive rates. Enabled at the federal level by the Sixteenth Amendment in 1913.Read the full definition (opens a new tab) without apportioning it among the states by population.

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