U.S. Const. amend. XVI
- Constitution
- Constitution of the United States
- Text as of
- October 2026
What does this section say?
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 text is copied from the official source: constitution.congress.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.