Browse the Constitution Annotated

Sixteenth Amendment 

• 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.

• Amdt16.1 Income Tax
  • Amdt16.1.1  History and Purpose of the Amendment
  • Amdt16.1.2  Income Subject to Taxation