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.
Learn / Constitution
The Constitution.
Read the words. See the structure. Understand what connects them.
Preamble · Seven Articles
Twenty-seven Amendments
Constitutional text
Amendment XVI
1 selectable clause · PDF page 15
Notes supplied with the source text
Passed by Congress July 2, 1909. Ratified February 3, 1913. (Note: Article I, Section 9 of the Constitution was modified by the 16 h Amendment.)
Source: the uploaded National Constitution Center edition. Historical wording and its bracket markers remain visible; later amendments and the reading notes explain changes.
Reading notes
Choose a clause.
Its meaning, historical setting, structural effect, and interpretive debates will appear here.