The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock. Prior to the early 20th century, most federal revenue came fr
Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federal income tax. This allows the federal government to collect a tax on personal income, no matter where that income came from.
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "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", was never properly ratified, or that the amendment provides no power to tax income. Proper ratification
Farmers' Loan & Trust Co.) until 1913 with the ratification of the 16th Amendment. Legal foundations [ edit ] Article I, Section 8, Clause 1 of the United States Constitution assigns Congress the power to impose "Taxes, Duties, Imposts and Excises", but Article I, Section 8 requires that "Duties, Imposts, and Excises shall be uniform throughout ...
The Sixteenth Amendment to the Constitution of the United States, ratified in 1913. NARA. Article I, Section 8, of the Constitution empowers Congress to “lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.”.
Passed by Congress on July 2, 1909, and ratified February 3, 1913, the 16th amendment established Congress's right to impose a Federal income tax. Far-reaching in its social as well as its economic impact, the income tax amendment became part of the Constitution by a curious series of events culminating in a bit of political maneuvering that went awry.
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Aug 31, 2020 · The 16th Amendment to the U.S. Constitution was ratified in 1913 and allows Congress to levy a tax on income from any source. The change was generally supported by States in the South and West....
Ratified February 3, 1913. The 16th Amendment changed a portion of Article I, Section 9 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.
Following the ratification of the Sixteenth Amendment in 1913, Democratic leaders agreed to seek passage of a major bill that would dramatically lower tariffs and implement an income tax. Underwood quickly shepherded the revenue bill through the House of Representatives , but the bill won approval in the United States Senate only after extensive lobbying by the Wilson administration.