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The Constitution of the United States of America
Additional Amendments, Amendment XVI
Introduction:
The U.S. Constitution is the foundational legal document of the United States, outlining the framework of government and the rights of citizens. The additional amendments, known as the Bill of Rights and subsequent amendments, serve to expand and clarify the rights and responsibilities within the Constitution.
Amendment XVI specifically addresses the federal government's ability to impose an income tax without apportioning it among the states based on population. This amendment was ratified in 1913 and has significant implications for federal revenue and taxation policy.
It allows for a more flexible approach to taxation, enabling the government to respond to economic needs and fund various programs.
Actual Text:
“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. ”
