16th Amendment to the United States Constitution


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16th Amendment (Amendment XVI)

Uncle Sam
Uncle Sam has come to be the symbol of tax season.

What Does it Say?


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.


What Does it Mean?


The 16th Amendment authorized Congress to collect income taxes from its citizens. The amendment was originally passed in 1894, but Congress declared it unconstitutional.