Changes

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.

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.

Proposed in 1909 and ratified in 1913.  This Sixteenth Amendment overturned the decision of the U.S. Supreme Court in ''Pollock v. Farmers' Loan & Trust Co.'' (1895), which had held unconstitutional a direct tax by Congress on income.  A tax on income derived from property was a ''direct tax'' which Congress could impose only by the rule of apportionment according to population pursuant to Article I, Secs. 2 and 9 of the Constitution.  The ''Pollock'' decision was a surprise because merely 15 years earlier the Supreme Court had unanimously upheld a similar tax during the Civil War, the only other time that Congress had tried to tax income directly.

Proposed in 1909 and ratified in 1913.  This Sixteenth Amendment overturned the decision of the U.S. Supreme Court in ''Pollock v. Farmers' Loan & Trust Co.'' (1895), which had held unconstitutional a direct tax by Congress on income.  A tax on income derived from property was a ''direct tax'' which Congress could impose only by the rule of apportionment according to population pursuant to Article I, Secs. 2 and 9 of the Constitution.  The ''Pollock'' decision was a surprise because merely 15 years earlier the Supreme Court had unanimously upheld a similar tax during the Civil War, the only other time that Congress had tried to tax income directly.