The 16th AmendmentProgressive Era

Income Tax

Ratified 1913

What It Means

Gives Congress the power to levy a federal income tax.

Historical Context

The Supreme Court had struck down a previous income tax as unconstitutional.

Original Text

The Congress shall have power to lay and collect taxes on incomes...
Amendment Number
16 of 27
Ratified
1913
Category
Progressive Era
16th Amendment — Income Tax | Civics Matter