Constitution Cards

All cards โ€บ Amendment XVI

Amendment XVI: Federal income tax

Passed by Congress July 2, 1909. Ratified February 3, 1913.

In plain English

Lets Congress collect an income tax without dividing it among the states by population.

Article I, section 9, of the Constitution was modified by amendment 16.

Original 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.

Plain-English summaries are simplified for learning. Courts interpret these words in detail; this is general information, not legal advice.

Source: National Archives