Sixteenth Amendment to the United States Constitution

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Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federal income tax.^[1] This allows the federal government to collect a tax on personal income, no matter where that income came from.^[a] The Sixteenth Amendment overturned the 1895 Supreme Court landmark decision in Pollock v. Farmers' Loan & Trust Co.^[3] In Pollock, the Court ruled that a 2 percent tax on incomes over $4,000 was unconstitutional.^[3] This was because the law the ruling struck down did not allow for apportionment,^[b] the court ruled against it.^[3] The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment.

1. ↑ "16th Amendment to the U.S. Constitution: Federal Income Tax (1913)". OurDocuments.gov. Retrieved 5 March 2016.
2. ↑ ^{2.0 2.1 2.2 2.3} Steve Hargreaves (7 March 2013). "Dealt some drugs? Stole some cash? There's a line on your income tax form to declare it". CNN Money. Retrieved 5 March 2016.
3. ↑ ^{3.0 3.1 3.2} "Sixteenth Amendment". The Free Dictionary/Farlex. Retrieved 5 March 2016.
4. ↑ Harry Hubbard, 'The Sixteenth Amendment', Harvard Law Review, Vol. 33, No. 6 (Apr., 1920), p. 794
5. ↑ ^{5.0 5.1} W. C. J., 'Constitutional Law: Income Tax: Sixteenth Amendment', California Law Review, Vol. 4, No. 4 (May, 1916), pp. 334–335