第十六修正案（1913年修正案），允许联邦所得税的美国宪法。
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什么是已知的最早的法律制度？
《宪法》第一条第8款授权国会“征收和征收税款，关税，税项和税项，偿还债务并为美国的共同防务和一般福利做出规定；但所有职责，职务和礼节在美国各地都应统一。”第一条，第9条进一步指出：“除非征得指示之前与人口普查或枚举成比例，否则不得征收人头税或其他直接税。”
尽管人们普遍容忍为支持美国内战（1861至65年）而征收的所得税，但国会随后试图对所得征税的尝试遭到了强烈反对。 1895年，在最高法院（Pollock v。Farmers'Loan and Trust Company）中，美国最高法院宣布，对1894年《威尔逊-高曼关税法》（Wilson-Gorman Tariff Act）的某些部分进行了部分违法，该法案对美国公民和公司的收入直接征税，这违宪。因此，它使任何直接税都应遵守第一条第二节所述的规则。
Consequently, unless the U.S. Congress expected all income taxes to be apportioned among the states according to their populations, the power to levy income taxes was rendered impotent. The Sixteenth Amendment was introduced in 1909 to remedy this problem. By specifically affixing the language, “from whatever source derived,” it removes the “direct tax dilemma” related to Article I, Section 8, and authorizes Congress to lay and collect income tax without regard to the rules of Article I, Section 9, regarding census and enumeration. It was ratified in 1913.
The full text of the Amendment is:
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.
