The Constitution of the United States of America
Amendment 16: Income tax.
A16.1.1 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.
Supersedes Article I, Section 9.4
Proposed: July 12, 1909,
Ratified: February 25, 1913,