Tax Policy Center

16th amendment

Individual Taxes: TaxVox
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. [U.S. Constitution, 16th Amendment] On February 3, 1913, Delaware became the 36th state to ratify the
February 5, 2013Leonard E. Burman