The Sixteenth Amendment Sixteenth The Sixteenth Amendment
“The Congress shall have the 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.”. In 1980, the Congressional Research Service (CRS) prepared a report for Congress concerning the federal income tax. Instead, in letters and publications they assert that the Sixteenth Amendment granted the federal government a new taxing power, i.e., the power to impose a non-apportioned direct tax on the income of the people of these United States. Where does congress receive power to levy an income tax? Article 1 section 8 gives the powet to levy taxes, but the taxes must be uniform, Income tax was unconstitutional for that reason so congress passed the 16th amendment. Th … e Sixteenth Amendment was specifically passed to give Congress this power. The 16th Amendment to the United States Constitution was the one that allowed Congress to impose income taxes. President Abraham Lincoln had imposed an income tax during the W … ar of Northern Oppression (HaHa to the Yankees). This was one method he used to pay for the enormous expenses of the War. Income Tax. 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. Springer v. United States (1881). In 1894, with little attention to constitutional issues, Congress again enacted an unapportioned income tax with the clear goal of shifting the tax burden from regressive tariffs and excises to a levy based on ability of the individual to pay. The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States. On July 12, 1909, the resolution proposing the Sixteenth Amendment was passed by the Congress and was submitted to the state legislatures. Support for the income tax was strongest in the western and southern states and opposition was strongest in the northeastern states. Passed by Congress on July 2, 1909, and ratified February 3, 1913, the 16th amendment established Congress's right to impose a Federal income tax.  Article 1 section 8 gives the powet to levy taxes, but the taxes must be uniform, Income tax was unconstitutional for that reason so congress passed the 16th amendment. Th … e Sixteenth Amendment was specifically passed to give Congress this power. Income tax still was uniform through out the states, but now they are allowed to be based on income, instead of fixed. So every citizen must be taxed if a tax is given, either flat, or income. The Sixteenth Amendment, approved by Congress in 1909 and ratified in 1913, made it possible for Congress to enact an income tax without having to worry about whether, under the rules applicable to direct taxes, the tax had to be apportioned among the states on the basis of population. Springer v. United States (1881). In 1894, with little attention to constitutional issues, Congress again enacted an unapportioned income tax with the clear goal of shifting the tax burden from regressive tariffs and excises to a levy based on ability of the individual to pay. The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census. On July 12, 1909, the resolution proposing the Sixteenth Amendment was passed by the Congress and was submitted to the state legislatures. Support for the income tax was strongest in the western and southern states and opposition was strongest in the northeastern states. Congress has the power to lay and collect taxes, including an income tax, but, under two constitutional provisions (see Article I, Section 2, Clause 3; Article I, Section 9, Clause 4), direct taxes must be apportioned—a difficult requirement to satisfy. Springer v. United States (1881). In 1894, with little attention to constitutional issues, Congress again enacted an unapportioned income tax with the clear goal of shifting the tax burden from regressive tariffs and excises to a levy based on ability of the individual to pay.
http://blog.tenthamendmentcenter.com/2010/04/the-power-to-impose-income-taxes/ http://www.answers.com/Q/Which_amendment_granted_congress_the_power_to_tax_incomes http://www.heritage.org/constitution/amendments/16/essays/177/income-tax https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution http://www.ourdocuments.gov/doc.php?doc=57 http://www.answers.com/Q/What_amendment_gave_congress_power_to_levy_an_income_tax http://www.heritage.org/constitution/amendments/16/essays/177/income-tax https://en.wikipedia.org/wiki/Sixteenth_Amendment_to_the_United_States_Constitution http://www.heritage.org/constitution/amendments/16/essays/177/income-tax
which amendment gave congress the power to levy taxes on personal income