Amendment XVI - Income Tax

U.S. XVI.

"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. Const. Amend. XVI. (February 3, 1913).

Authoritative Government Source: U.S. Congress

URL: U.S. Congress | Constitution Annotated