U.S. Constitution - Amendment 16

Amendment 16 - Status of Income Tax Clarified

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.

Notes for this amendment:
Proposed 7/12/1909
Ratified 2/3/1913
Note
History
Article 1, Section 9

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