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.

What is the Sixteenth Amendment in simple terms?

The 16th Amendment to the U.S. Constitution was ratified in 1913 and allows Congress to levy a tax on income from any source without apportioning it among the states and without regard to the census.

Why was the 16th amendment necessary?

The Sixteenth Amendment, ratified in 1913, played a central role in building up the powerful American federal government of the twentieth century by making it possible to enact a modern, nationwide income tax. Before long, the income tax would become by far the federal government's largest source of revenue.