Federal Income Tax
16th Amendment to the United States Constitution
What does the Federal Income Tax mean?
The Sixteenth Amendment granted Congress the power to levy an income tax without apportioning it among the states based on population. It was adopted in response to the Supreme Court's 1895 decision in Pollock v. Farmers' Loan & Trust Co., which had struck down a federal income tax as an unapportioned direct tax.
Source: U.S. Const. amend. 16
Original 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.”
Plain-English Explanation
The Sixteenth Amendment granted Congress the power to levy an income tax without apportioning it among the states based on population. It was adopted in response to the Supreme Court's 1895 decision in Pollock v. Farmers' Loan & Trust Co., which had struck down a federal income tax as an unapportioned direct tax.
This amendment provided the constitutional foundation for the modern federal income tax system, which has become the primary source of federal revenue.
Key Doctrines
Landmark Cases
Pollock v. Farmers' Loan & Trust Co.
(1895)Struck down the federal income tax as an unapportioned direct tax, prompting the adoption of the Sixteenth Amendment to explicitly authorize income taxation.
Brushaber v. Union Pacific Railroad
(1916)Upheld the constitutionality of the Revenue Act of 1913 under the Sixteenth Amendment, confirming Congress's broad power to tax incomes from whatever source derived.
Exam Relevance
The Sixteenth Amendment is primarily relevant in tax law and constitutional structure courses. Understand its historical context in relation to the Pollock decision and the apportionment requirement for direct taxes.
Modern Applications
- Constitutional basis for all federal income tax legislation
- Tax reform debates and the scope of congressional taxing power
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