The U.S. Constitution

 

Amendment 16 (1913)

 

AMENDMENT XVI.

 

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.

 

Modifies:  Article I, Section 9

Passed by Congress: July 2, 1909

Ratified: February 3, 1913