Income Tax Amendment

E349808

Sixteenth Amendment to the United States Constitution United States constitutional amendment constitutional amendment

The Income Tax Amendment is the Sixteenth Amendment to the U.S. Constitution, which authorized Congress to levy a federal income tax without apportioning it among the states.

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All labels observed (1)

Label	Occurrences
Income Tax Amendment canonical	1

Statements (44)

Predicate	Object
instanceOf	Sixteenth Amendment to the United States Constitution ⓘ United States constitutional amendment ⓘ constitutional amendment ⓘ
allows	Congress to levy an income tax without apportionment among the states ⓘ
amendmentNumber	16 ⓘ
appliesTo	incomes from whatever source derived ⓘ taxes on incomes ⓘ
authorizes	federal income tax ⓘ
cameIntoForceOn	1913-02-03 ⓘ
category	United States constitutional amendments ⓘ surface form: Amendments to the United States Constitution Taxation in the United States ⓘ
constitutionalArticleAffected	Article I, Section 2 of the United States Constitution ⓘ Article I, Section 9 of the United States Constitution ⓘ
constitutionalStatus	in force ⓘ
country	United States of America ⓘ
dateProposed	1909-07-12 ⓘ
dateRatified	1913-02-03 ⓘ
enables	modern federal income tax system in the United States ⓘ
exemptsFrom	apportionment among the several states ⓘ
firstStateToRatify	Alabama ⓘ
grantsPowerTo	United States Congress ⓘ
hasLegalCitation	Sixteenth Amendment to the United States Constitution ⓘ surface form: U.S. Const. amend. XVI
hasOfficialName	Sixteenth Amendment to the United States Constitution ⓘ
historicalEra	Progressive Era ⓘ
isFollowedBy	Seventeenth Amendment to the United States Constitution ⓘ
isPrecededBy	Fifteenth Amendment to the United States Constitution ⓘ
jurisdiction	United States government ⓘ surface form: federal government of the United States
language	English ⓘ
legalEffect	clarified federal power to tax incomes from whatever source derived ⓘ overcame constitutional objections to unapportioned federal income taxes ⓘ
numberOfStatesRequiredForRatification	36 ⓘ
opposedBy	some contemporaneous business and conservative interests ⓘ
partOf	United States Constitution ⓘ
proposedBy	61st United States Congress ⓘ surface form: Sixty-first United States Congress
ratifiedByRequiredNumberOfStates	1913-02-03 ⓘ
relatedTo	Pollock v. Farmers' Loan & Trust Co. ⓘ federal income tax in the United States ⓘ
removesRequirementOf	apportionment of direct taxes among the states ⓘ
shortName	Sixteenth Amendment to the United States Constitution ⓘ surface form: Sixteenth Amendment
stateThatProvidedDecisiveRatification	Delaware ⓘ
subject	federal taxation ⓘ income tax ⓘ
supportedBy	progressive era reformers ⓘ
textBeginsWith	The Congress shall have power to lay and collect taxes on incomes ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Sixteenth Amendment to the United States Constitution → alsoKnownAs → Income Tax Amendment ⓘ