Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federal income tax. This allows the federal government to collect a tax on personal income, no matter where that income came from. The Sixteenth Amendment overturned the 1895 Supreme Court landmark decision in Pollock v. Farmers' Loan & Trust Co. In Pollock, the Court ruled that a 2 percent tax on incomes over $4,000 was unconstitutional. This was because the law the ruling struck down did not allow for apportionment, the court ruled against it. The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment.
Sixteenth Amendment to the United States Constitution
Questions and Answers
Q: What is the Sixteenth Amendment?
A: The Sixteenth Amendment is an amendment to the United States Constitution that allows Congress to impose a federal income tax.
Q: When was the Sixteenth Amendment ratified?
A: The Sixteenth Amendment was ratified on February 3, 1913.
Q: What does the Sixteenth Amendment allow the federal government to do?
A: The Sixteenth Amendment allows the federal government to collect a tax on personal income, no matter where that income came from.
Q: What was the 1895 Supreme Court landmark decision in Pollock v. Farmers' Loan & Trust Co.?
A: The 1895 Supreme Court landmark decision in Pollock v. Farmers' Loan & Trust Co. was a decision that ruled a 2 percent tax on incomes over $4,000 to be unconstitutional.
Q: Why was the law in Pollock v. Farmers' Loan & Trust Co. ruled unconstitutional?
A: The law in Pollock v. Farmers' Loan & Trust Co. was ruled unconstitutional because it did not allow for apportionment.
Q: How did the Sixteenth Amendment overturn the ruling in Pollock v. Farmers' Loan & Trust Co.?
A: The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment, which overturned the ruling in Pollock v. Farmers' Loan & Trust Co.
Q: What does the Sixteenth Amendment allow Congress to do with regards to income tax?
A: The Sixteenth Amendment allows Congress to levy a uniform direct income tax without being subject to apportionment.