Amend. XVI
Income tax
Power
Taxes, Money & Commerce
Amend. XI–XXVII · Later Amendments
Official text rightpowerlimitif conditionlegal term
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 .
Proposal and ratification: The sixteenth amendment to the Constitution of the United States was proposed to the legislatures of the several States by the Sixty-first Congress on the 12th of July, 1909, and was declared, in a proclamation of the Secretary of State, dated the 25th of February, 1913, to have been ratified by 36 of the 48 States. was completed on February 3, 1913.
Simplified explanation
Congress has power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the States and without regard to any census or enumeration.