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.
Summary of the 16th Amendment
Summary: The 16th Amendment was ratified in 1913, during the administration of William Taft, authorizing Congress to collect income taxes.
When was the 16th Amendment passed?
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: Article I, section 9, of the Constitution was modified by amendment 16 that relates to taxes in proportion to numbers of people in a state
16th Amendment 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.
16th Amendment Meaning, Explanation and Summary of the Income Tax Clause
The meaning of the words and phrases in the 16th Amendment of the Constitution are explained as follows:
Meaning of the Words of the 16th Amendment
| ||"The Congress shall have power to lay and collect taxes on incomes from whatever source derived..." || ||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
16th Amendment - Video of the Presidency of William Taft
The above 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.