Which amendment grants Congress the power to levy an income tax?

Which amendment grants Congress the power to levy an income tax?

• A. Sixteenth Amendment
• B. Fifteenth Amendment
• C. Seventeenth Amendment
• D. Eighteen Amendment

Answer: (A)

The amendment that gives Congress the power to levy an income tax is the Sixteenth Amendment, ratified in 1913. It explicitly states that Congress has the authority “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.” This removed the previous restriction that taxes had to be divided among states in proportion to population, which had blocked federal income taxes after the earlier court ruling. With this clear wording, the federal government could establish a nationwide income tax system to fund national programs. The other amendments referenced don’t address taxation: one protects voting rights regardless of race, another sets how senators are elected, and another prohibits alcohol.

The amendment that gives Congress the power to levy an income tax is the Sixteenth Amendment, ratified in 1913. It explicitly states that Congress has the authority “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.” This removed the previous restriction that taxes had to be divided among states in proportion to population, which had blocked federal income taxes after the earlier court ruling. With this clear wording, the federal government could establish a nationwide income tax system to fund national programs.

The other amendments referenced don’t address taxation: one protects voting rights regardless of race, another sets how senators are elected, and another prohibits alcohol.