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The 16th Amendment to the Constitution gives Congress the power to collect income taxes without dividing the amount among the states based on population.

1913

The year this amendment was ratified in.

What is a constitutional amendment?

A constitutional amendment alters the Constitution of the United States by striking or inserting new language. The Constitution establishes the structure, powers, and responsibilities of the federal government. It has been formally amended 27 times.

The constitutional amendment process is as follows:

Step 1

Two-thirds vote

An amendment may be proposed by a two-thirds vote in both the House of Representatives and the Senate or by a constitutional convention called by two-thirds of state legislatures.

Step 2

Three-fourths ratification

Once proposed, the archivist of the United States submits the amendment to the states for consideration. It becomes part of the Constitution once it is ratified by three-fourths of the states.

Full text of the 16th Amendment

"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."

When did the states ratify the 16th Amendment?

Congress proposed this amendment on July 16, 1909. Ratification was completed on February 3, 1913, when the 36th state, Delaware, Wyoming, or New Mexico, approved the amendment, with 48 states in the Union at the time. Alabama was the first state to approve, 25 days after the amendment was proposed. New Hampshire was the last state to approve, 1,300 days after the amendment was proposed.

Delaware, Wyoming, or New Mexico completed ratification of the 16th Amendment.

Date of ratification by state, 16th Amendment

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How has the 16th Amendment shaped Supreme Court rulings?

The Supreme Court has the power of judicial review, which is the authority to declare that federal or state government actions violate the Constitution. This power shows how individual amendments can have a lasting impact on how laws are interpreted and applied.

Under judicial review, there have been one case where the Court struck down laws as unconstitutional using the 16th Amendment.

Supreme Court cases invoking this amendment

Cases, 1798–2021

Supreme Court cases invoking this amendment
CaseYear

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Methodology

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USAFacts endeavors to share the most up-to-date information available. We sourced the data on this page directly from government agencies; however, the intervals at which agencies publish updated data vary.