What is the 16th Amendment?
The 16th Amendment is about Status of Income Tax Clarified.
It is also referred to as the Income Tax Clause.
the 16th Amendment
Summary: The 16th Amendment was ratified in
1913, during the administration of William Taft,
to collect income taxes.
the 16th Amendment
The 16th Amendment
was passed by Congress on July 2, 1909 and ratified on
February 3, 1913.
16th Amendment - Status of Income Tax Clarified
William Taft was the 27th President of the United States
whose presidency spanned from March 4, 1909 to March 4,
1913. One of the
key events during his presidency was the ratification of
the 16th Amendment to the Constitution.
Cause and Reason for the 16th Amendment
The cause or reason for this addition to the Constitution was to
an attempt to address the great disparity between the rich and the
poor by applying taxes according to incomes. In
1894 Congress had enacted a flat rate Federal income tax but this
had been ruled unconstitutional by the U.S. Supreme Court because it
was a direct tax not apportioned according to the population of each
state. The 16th Amendment addressed this issue. President Woodrow
Wilson followed the 16th Amendment by passing the
Revenue Act of 1913 (aka Underwood Tariff) that re-imposed the
federal Income Tax without regard to the population of each State.
16th Amendment Text - The Sixteenth Amendment, the Income Tax Clause
The original full text
of the 16th
Amendment of the Constitution is as follows. Note:
section 9, of the Constitution was modified by amendment 16
that relates to taxes in proportion to numbers of people in a state
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.
16th Amendment Meaning, Explanation and Summary of the Income Tax
The meaning of the words and
phrases in the 16th Amendment of the Constitution are explained as follows:
Meaning of the Words of the
"The Congress shall have
power to lay and collect taxes on incomes from whatever
Explanation & Meaning:
This affirms the right of Congress to specify and
collect taxes on all earnings.
"... without apportionment
among the several States and without regard to
any census or enumeration."
Meaning: This updated
Article I, Section 2, clause 3 of the Constitution that
states that "direct taxes shall be apportioned among the
several states...according to their respective numbers"
It meant that it was necessary for federal income
tax to be collected effectively from everyone, from lone
citizens to vast corporations and that the government
did not have to share that tax money with the states.
16th Amendment: Meaning
of the Words of the Sixteenth Amendment
Amendment - Video of the Presidency of
information provides the text, definition and
summary of the amendment. The following
William Taft video will
give you additional important facts and dates about both the
personal life and political life of the 27th President of the
United States whose presidency spanned from March 4, 1909 to March 4, 1913.