U.S. Constitution, Sixteenth Amendment
Federal Income Tax
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.
Notes
Allows Congress to lay and collect taxes on incomes, from whatever source derived. Exempts those income taxes from any requirement of apportionment among the several states and from any regard to any census or enumeration, so an income tax need not be divided among the states by population.
Use as reference
Lexinter.net | U.S. Const. amend. XVI | https://laws.lexinter.net/constitution/us/amendment-16