3 February 1913

The Sixteenth Amendment to the United States Constitution is ratified, authorizing the Federal government to impose and collect an income tax.

The Sixteenth Amendment to the United States Constitution was ratified on February 3, 1913. It granted Congress the power to levy income taxes on individuals and corporations. The full text of the amendment is as follows:

“Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the states, and without regard to any census or enumeration.”

Before the ratification of the Sixteenth Amendment, the federal government primarily relied on revenue from tariffs and excise taxes. The amendment marked a significant shift in how the government could generate funds by introducing the authority to impose direct taxes on income.