Amendment Project

Sixteenth Amendment

The congress shall have power to lay and collect taxes on incomes, from whatever source derived without apportionment amoung the several states, and without regard to any census or enumeration.

passed: Ju;y 2, 1909

ratified on: February 3, 1913

In 1895, in Pollock v. Farmer’s Loan & Trust Co., the U.S. Supreme Court declared that a federal income tax was unconstitutional because it violated this “rule of apportionment.”