1913
The amendment that gave Congress authority to enact an income tax was ratified on February 3, 1913. This amendment, known as the 16th Amendment, allows Congress to levy and collect taxes on income without apportionment among the states.
Sixteenth Amendment (Amendment XVI)
16th
16th Amendment
Give Congress the constitutional authority to levy income taxes.
The sixteenth amendment allows Congress to impose income taxes in their current form.
The XVI Amendment to the Constitution was ratified in 1913 (Income Tax).
The 16th amendment to the United States constitution allows congress to levy a tax on income. It was ratified when 3/4 of the total number of states (36, as there were, at the time, 48 states) approved the amendment as of February, 1913.
The Sixteenth Amendment, ratified in 1913.
The 16th Amendment made it legal for the Congress to lay and collect taxes on income. It is the contention of some that because the Congress does NOT do the collecting directly, that is done by the IRS a division of the Executive Branch, every dime of income tax ever collected by the IRS has been collected unconstitutionally. In the US Government, the Executive Branch is responsible for enforcing the laws passed by the Congress.
The 16th Amendment - Status of Income Tax Clarified. It was ratified on 2/3/1913. 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.
The federal income tax law, otherwise known as the 16th amendment, allowed the Congress to create a federal income tax. This would allow Congress to create the tax at a rate that doesn't pertain to census figures or other state related issues. The amendment was passed on February 3, 1913 when the State of Delaware passed the amendment, being the 36th state to do so. Following Delaware's ratification 6 other states ratified the amendment, bringing the total to 42 states ratified. Three states rejected the amendment and three more simply did not act on it.
Never. In order for an amendment to be properly ratified, it must be ratified in its EXACT language, by 3/5 of all of the states. While it seems that enough states did ratify a variation of the amendment in some form or another, it was never ratified in its exact language by enough states. This did not, however, prevent it from being added to the Constitution, and becoming de facto "law". It was never properly ratified. There are various institutions offering enormous cash rewards to anybody who can prove otherwise, as of yet, no takers.