Consequently, unless the U.S. Congress expected all income taxes to be apportioned among the states according to their populations, the power to levy income taxes was rendered impotent. The Sixteenth Amendment was introduced in 1909 to remedy this problem.

How many states passed the 16th Amendment?

There were 48 states in the Union in 1913 — the year when the Sixteenth Amendment was finally ratified — which meant that the Amendment required ratification by the legislatures of 36 states to become effective.

What was the 17th Amendment in simple terms?

The Seventeenth Amendment restates the first paragraph of Article I, section 3 of the Constitution and provides for the election of senators by replacing the phrase “chosen by the Legislature thereof” with “elected by the people thereof.” In addition, it allows the governor or executive authority of each state, if …

When did Congress pass the 16th Amendment to the Constitution?

The next step was to make certain that the new tax bill passed by Congress contained a provision specifically exempting their treasure houses from taxation. The tax bill which the Sixteenth Amendment authorized was introduced as House Resolution 3321 on October 3, 1913.

What is the full text of the Sixteenth Amendment?

The full text of the Amendment is: 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 was the name of the tax bill created by the 16th Amendment?

The tax bill which the Sixteenth Amendment authorized was introduced as House Resolution 3321 on October 3, 1913. It turned out to be somewhat of a legislative potpourri for tax attorneys, accountants and the federal courts.

Is there an apportioned tax under the Sixteenth Amendment?

And no apportioned direct tax has been enacted since 1861. The Sixteenth Amendment is often said to have given Congress the power to tax income, but Congress always had that power. The question answered by the Amendment was whether an income tax is a direct tax that has to be apportioned.