Federal income tax
Allows Congress to tax income without dividing the tax among states according to population.
In Simple, Modern English
Congress may tax income from any source without apportioning the tax among states by population and without using a census to calculate that apportionment.
Important Clauses & Details
Income from any source
The text removes the apportionment obstacle for federal income taxation rather than describing tax brackets or rates.
No population apportionment
Income-tax burdens do not have to be divided among states in proportion to their census populations.
Why It Was Added
The Supreme Court's Pollock decisions had restricted an income tax by treating taxes on certain income as direct taxes requiring population-based apportionment. Reformers wanted a practical national income tax and a revenue system less dependent on tariffs.
Congress already had taxing powers under Article I. The 16th changes the constitutional treatment of income taxes; it does not require a particular tax or rate.
Plain-English study paraphrases summarize the text; they are not verbatim translations. Historical provisions and later changes are identified above. Sources: National Archives and Constitution Annotated.