Sixteenth Amendment To The United States Constitution
"Sixteenth Amendment" redirects here. For the Irish amendment, see Sixteenth Amendment of the Constitution of Ireland.The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in Pollock v. Farmers' Loan & Trust Co. (1895). It was ratified on February 3, 1913.
Read more about Sixteenth Amendment To The United States Constitution: Other Constitutional Provisions Regarding Taxes, Income Taxes Pre-Pollock, The Pollock Case, Adoption, Pollock Nullified, Case Law
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