16th Amendment (1913)

16th Amendment (1913)

Under Art. I § 9 of the Constitution, direct taxation of individuals was prohibited except in proportion to the census.  On February 3, 1916, the Sixteenth Amendment was ratified to impose an income tax, without regard to the population of any state.  The Constitution...

16th Amendment

The 16th Amendment was ratified on February 3, 1913, empowering Congress to impose an income tax.  In 1894, Congress had attempted to pass an income tax, but it was struck down in a 5-4 decision by the Supreme Court in Pollock v. Farmers’ Loan & Trust, 157...

Subscribe By Email

Get a weekly email of all new posts.

This form is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Skip to toolbar