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.
Debates in Congress
- quoted bySuggestedHouse, July 12, 1909, ¶ 5
'l'he o ngl'ess shall have power to la y and collect taxes on in comes, from whatever som·ce derived, without apportionment ~i~~!•!!; the severa l States, and without regard to any census or enumeral\Ir.
The paragraph gives the article proposed by the joint resolution (garbled by OCR, and broken off by the next speaker); its words "States, and without regard to any census or" and the rest, spelling and OCR breaks aside, appear in the Sixteenth Amendment.
- quoted bySuggestedHouse, July 12, 1909, ¶ 449
The Congress shall have power to levy and collect tax.es on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
The paragraph gives the words of the article proposed by the joint resolution, and they appear in the Sixteenth Amendment.
- cited bySuggestedHouse, December 17, 1917, ¶ 731
The sixteenth amendment permits nation a l taxation of in c on'les derived from any source, including · real estate.
The speaker names "The sixteenth amendment" and its taxation of incomes "derived from any source".
- cited bySuggestedHouse, February 13, 1932, ¶ 676
The sixteenth amendment is the income tax amendment, and that was not so hastily ratified.
The paragraph names the sixteenth amendment by number, as the income tax amendment.
- cited bySuggestedSenate, March 19, 1962, ¶ 403
On July 12, 1909, when Senate Joint Resolution 40 proposing the 16th amendment was under consideration, the Honorable Cordell Hull, in a speech in Congress, referred to the unconstitutionality of the purported adoption of the 14th amendment.
The paragraph names the 16th amendment by number.
- cited bySuggestedSenate, March 27, 1962 (3), ¶ 243
Thus, the 16th amendment took 3% years to be ratified by the States after it was submitted to them by Congress.
The paragraph names the 16th amendment by number.
- cited bySuggestedSenate, February 19, 1965 (5), ¶ 117
Good precedent: The 16th amendment, which gave Congress authority to "lay and collect taxes on incomes." It did not attempt to write a tax code.
The paragraph names the 16th amendment by number.
The Supreme Court
Cases whose essays in the Constitution Annotated cite them under this clause, oldest first. Each link names the pages it comes from.
- interpreted bySuggestedOverruledPollock v. Farmers’ Loan & Trust Co. (1895)157 U.S. 429, decided April 8, 1895
The Constitution Annotated's essays on this provision cite the case on 2 pages.
Source: Constitution of the United States of America: Analysis and Interpretation (2022 ed.), essays Amdt16.1, Amdt16.2, pp. 2341, 2342.
Links marked “Suggested” were proposed by a machine and await review by a person. How links are made · Map of connections