Passed by Congress July 2, 1909. Ratified February 3, 1913. The 16th Amendment changed a portion of Article I, Section 9
Text of the Amendment
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.
Interpretations & Debate
Read scholarly interpretations of the Sixteenth Amendment from the National Constitution Center, where constitutional scholars across the political spectrum debate its meaning and application.
Source
Adapted from the National Constitution Center, which provides the canonical text and scholarly interpretations of the Sixteenth Amendment.