The Constitution of the United States: Amendment 16 (16th Amendment)
Amendment XVI. (Income Tax)
Passed by Congress July 2, 1909. Ratified February 3, 1913.
Note: Article I, section 9, of the Constitution was modified by amendment 16.
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.
The 16th Amendment Explained: The Constitution for Dummies Series
More
- The Constitution of the United States: Amendments 11-27, from The National Archives
- Sixteenth Amendment – CRS Annotated Constitution
- Sixteenth Amendment – Wikipedia
- Sixteenth Amendment – Findlaw
- The Constitution of the United States: A Transcription – The National Archives
- United States Constitution: Texts, Commentaries, Historical Texts and Judicial Decisions – Law Library of Congress
- The Constitution of the United States of America: Analysis and Interpretation – FDsys
- Constitution of the United States of America: Analysis and Interpretation, Govinfo.gov
- “Federalism and the Constitution: Limits on Congressional Power,” CRS Report RL30315 (31-page PDF
)
- “Ratification of Amendments to the U.S. Constitution,” CRS Report 97-922 (7-page PDF
)
- “The Federal Taxing Power: A Primer,” CRS Report R46551 (25-page PDF
)
- Federal Debt
- Public Debt
16th Amendment
- “Estate Tax Legislation in the 109th Congress,” CRS Report RL32818 (47-page PDF
)
- “Individual Capital Gains Income: Legislative History,” CRS Report 98-473 (21-page PDF
)
- “A History of Federal Estate, Gift, and Generation-Skipping Taxes,” CRS Report 95-444 (38-page PDF
)
- “Tax Havens: International Tax Avoidance and Evasion,” CRS Report R40623 (68-page PDF
)
- “Tax Return Confidentiality,” CRS Report IB75039 (9-page PDF
)
- “Tax Reform Effects,” CRS Report IB87010 (20-page PDF
)
- The Federal Budget Process
- Meta-EE and the Constitution Part 12: Sixteenth Amendment
- Income Tax – Heritage Guide to the Constitution
Ron Paul on Taxes & 16th Amendment

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