<P> The Sixteenth Amendment ( Amendment XVI ) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census . This amendment exempted income taxes from the constitutional requirements regarding direct taxes , after income taxes on rents , dividends , and interest were ruled to be direct taxes in the court case of Pollock v. Farmers ' Loan & Trust Co. ( 1895 ) . The amendment was adopted on February 3 , 1913 . </P>
<P> The Sixteenth Amendment ( Amendment XVI ) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census . This amendment exempted income taxes from the constitutional requirements regarding direct taxes , after income taxes on rents , dividends , and interest were ruled to be direct taxes in the court case of Pollock v. Farmers ' Loan & Trust Co. ( 1895 ) . The amendment was adopted on February 3 , 1913 . </P>
when was the 16th amendment added to the constitution
when was the 16th amendment added to the constitution
February 3 , 1913
February 3 , 1913