The Choice: The 16th Amendment
This 1913 amendment enshrined the Federal Income into the Constitution.
Issue #937 The Choice, Friday, October 3, 2025
Every Friday until the end of 2025, we will publish a post about each of the 27 Amendments to the Constitution.
The 16th Amendment to the U.S. Constitution, ratified in 1913, grants Congress the power to levy and collect taxes on incomes, from whatever source derived, without being required to apportion these taxes among the states based on their population. This amendment overturned the Supreme Court’s 1895 decision in Pollock v. Farmers’ Loan & Trust Co., which had declared a federal income tax unconstitutional, and established the foundation for the modern federal income tax system.
Prior to the 16th Amendment, the U.S. government largely relied on tariffs and excise taxes for revenue. These forms of indirect taxation were perceived as regressive, as they placed a disproportionate burden on individuals with lower incomes. The push for a more equitable tax system gained momentum in the late 19th and early 20th centuries, fueled by the Progressive Era’s call for reforms to address income inequality.
The origins of the federal income tax can be traced back to the Civil War, when Congress enacted a temporary income tax to fund war expenses. However, the post-war period saw its repeal, and the Supreme Court’s 1895 decision in Pollock v. Farmers’ Loan & Trust Co. effectively nullified a subsequent income tax law by deeming it unconstitutional. This ruling underscored the need for a constitutional amendment to establish a permanent income tax system.
The 16th Amendment was proposed by Congress on July 2, 1909, and ratified by the requisite number of states on February 3, 1913. The amendment states: “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.”
This language eliminated the apportionment requirement and provided a clear constitutional foundation for a graduated income tax, aligning tax liability with individuals’ ability to pay.
The introduction of a federal income tax facilitated the expansion of government programs and services, addressing infrastructure needs, social welfare, national defense, and public education. Over time, the income tax has become the single largest source of federal revenue, essential for funding the diverse functions of government.
The graduated structure of the income tax is designed to promote economic equity, with higher earners contributing a larger share of their income. However, this is not always the case, as wealthier individuals often pay a significantly lower percentage of their income.
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