Date of Download: Jan 14, 2002

USC (United States Code)

USCA CONST Amend. XVI

Copr. © West 2002 No Claim to Orig. U.S. Govt. Works

_____________________________________________________________

 U.S.C.A. Const. Amend. XVI UNITED STATES CODE ANNOTATED

CONSTITUTION OF THE UNITED STATES

AMENDMENT XVI--INCOME TAX

        Copr. © West Group 2001.  No claim to Orig. U.S. Govt. Works.       

Current through P.L. 107-56, approved 10-26-01

Amendment XVI. 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.

HISTORICAL NOTES

Proposal and Ratification

 The sixteenth amendment to the Constitution of the United States was proposed to the legislatures of the several States by the Sixty-first Congress on the 12th of July, 1909, and was declared, in a proclamation of the Secretary of State, dated the 25th of February, 1913, to have been ratified by 36 of the 48 States.  The dates of ratification were:  Alabama, August 10, 1909;  Kentucky, February 8, 1910;  South Carolina, February 19, 1910;  Illinois, March 1, 1910;  Mississippi, March 7, 1910;  Oklahoma, March 10, 1910;  Maryland, April 8, 1910;  Georgia, August 3, 1910;  Texas, August 16, 1910;  Ohio, January 19, 1911;  Idaho, January 20, 1911;  Oregon, January 23, 1911;  Washington, January 26, 1911;  Montana, January 30, 1911;  Indiana, January 30, 1911;  California, January 31, 1911;  Nevada, January 31, 1911;  South Dakota, February 3, 1911; Nebraska, February 9, 1911;  North Carolina, February 11, 1911;  Colorado, February 15, 1911;  North Dakota, February 17, 1911;  Kansas, February 18, 1911;  Michigan, February 23, 1911;  Iowa, February 24, 1911;  Missouri, March 16, 1911;  Maine, March 31, 1911;  Tennessee, April 7, 1911;  Arkansas, April 22, 1911 (after having rejected it earlier);  Wisconsin, May 26, 1911;  New York, July 12, 1911;  Arizona, April 6, 1912;  Minnesota, June 11, 1912; Louisiana, June 28, 1912;  West Virginia, January 31, 1913;  New Mexico, February 3, 1913.

 Ratification was completed on February 3, 1913.

 The amendment was subsequently ratified by Massachusetts, March 4, 1913;  New Hampshire, March 7, 1913 (after having rejected it on March 2, 1911).

 The amendment was rejected (and not subsequently ratified) by Connecticut, Rhode Island, and Utah.

U.S.C.A. Const. Amend. XVI

USCA CONST Amend. XVI

END OF DOCUMENT