Biography on the 16 amendment do

Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federalincome tax.^[1] This allows the federal government to collect a tax on personal income, no matter where that income came from.^[a] The Sixteenth Amendment overturned the 1895 Supreme Courtlandmark decision in Pollock v.

Farmers' Loan & Trust Co.^[3] In Pollock, the Court ruled that a 2 percent tax on incomes over $4,000 was unconstitutional.^[3] This was because the law the ruling struck down did not allow for apportionment,^[b] the court ruled against it.^[3] The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment.

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"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportio