Sixteenth Amendment to the United States Constitution
E70254
The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.
Aliases (2)
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
amendment to the United States Constitution
→
constitutional amendment → |
| affects |
Internal Revenue Code
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|
| alsoKnownAs |
Income Tax Amendment
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|
| amendmentNumber |
16
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|
| appliesTo |
income from whatever source derived
→
taxes on incomes → |
| areaOfLaw |
constitutional law
→
tax law → |
| constitutionalCategory |
taxation and revenue
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|
| controversy |
subject of tax protester arguments
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|
| country |
United States of America
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|
| doesNotRequire |
apportionment of income taxes among the several states
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basing income taxes on the United States Census → |
| enables |
modern federal income tax system in the United States
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withholding of income tax by the federal government → |
| followedBy |
Seventeenth Amendment to the United States Constitution
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|
| governmentBranchEmpowered |
United States Congress
NERFINISHED
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|
| interpretedBy |
Supreme Court of the United States
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|
| jurisdiction |
federal government of the United States
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|
| language |
English
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|
| legalEffect |
allows federal income tax without apportionment among the states
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allows federal income tax without regard to any census or enumeration → authorizes Congress to levy an income tax → |
| motivatedBy |
need to clarify congressional power to tax incomes after Pollock v. Farmers' Loan & Trust Co.
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|
| overcame |
apportionment requirement for direct taxes in Article I of the U.S. Constitution
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|
| partOf |
United States Constitution
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|
| precededBy |
Fifteenth Amendment to the United States Constitution
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|
| primaryPurpose |
to confirm and expand congressional power to tax incomes
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|
| proposalApprovedByCongressOn |
1909-07-12
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|
| proposedBy |
United States Congress
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|
| ratificationThreshold |
three-fourths of the states
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|
| ratifiedBy |
state legislatures
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|
| ratifiedOn |
1913-02-03
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|
| ratifiedYear |
1913
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|
| region |
United States
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|
| relatedCourtCase |
Brushaber v. Union Pacific Railroad Co.
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Pollock v. Farmers' Loan & Trust Co. → |
| relatedTo |
Article I, Section 2 of the United States Constitution
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Article I, Section 9 of the United States Constitution → |
| shortName |
Sixteenth Amendment
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|
| status |
in force
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|
| subject |
federal income tax
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taxation → |
| text |
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.
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|
| typeOfTaxAuthorized |
direct tax on incomes
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|
Referenced by (5)
| Subject (surface form when different) | Predicate |
|---|---|
|
Helvering v. Bruun
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|
constitutionalContext |
|
Fifteenth Amendment to the United States Constitution
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|
followedBy |
|
Seventeenth Amendment to the United States Constitution
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|
precededBy |
|
Sixteenth Amendment to the United States Constitution
("Sixteenth Amendment")
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|
shortName |
|
Progressive Era
("16th Amendment to the United States Constitution")
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|
significantEvent |