16th Amendment

The 16th Amendment, ratified in 1913, allows the United States government to collect income taxes directly from individuals’ earnings without distributing it among states. It gave Congress the constitutional authority to impose a federal income tax without apportioning it among states or basing it on the Census. This change made it possible for the federal government to generate significant revenue from personal and corporate income, expanding its financial capacity to fund national programs and infrastructure. Essentially, it created the legal foundation for the modern income tax system in the U.S.