The Sixteenth Amendment to the United States Constitution is ratified, authorizing the Federal government to impose and collect an income tax.

Sixteenth Amendment to the United States Constitution

1913 amendment

The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust…

Federal government of the United States

The federal government of the United States is the national government of the United States.

Income tax

Tax based on taxable income

An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them. Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer…