United States Congress
16th Amendment to the U.S. Constitution (Amendment XVI)
AMENDMENT XVI
Passed by Congress July 2, 1909. Ratified February 3, 1913

Note: Article I, section 9, of the Constitution was modified by amendment 16

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