Amendment XVI (1913)

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.

The United States Constitution 16th Amendment, ratified in 1913, granted Congress the power to levy and collect income taxes. This pivotal amendment provided the government with a consistent and sustainable revenue stream, enabling the funding of essential public services and infrastructure. Its implementation has played a significant role in shaping the country's fiscal policies and the functioning of the federal government. The 16th Amendment has been a subject of debate and contention over the years, reflecting the complex relationship between taxation, government powers, and individual freedoms. Nonetheless, it stands as a cornerstone of the nation's tax system and continues to influence economic and political discourse in the United States.