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.
Proposal and Ratification
The sixteenth amendment to the Constitution of the United States
was proposed to the legislatures of the several States by the
Sixty-first Congress on the 12th of July, 1909, and was declared,
in a proclamation of the Secretary of State, dated the 25th of
February, 1913, to have been ratified by 36 of the 48 States. The
dates of ratification were: Alabama, August 10, 1909; Kentucky,
February 8, 1910; South Carolina, February 19, 1910; Illinois,
March 1, 1910; Mississippi, March 7, 1910; Oklahoma, March 10,
1910; Maryland, April 8, 1910; Georgia, August 3, 1910; Texas,
August 16, 1910; Ohio, January 19, 1911; Idaho, January 20, 1911;
Oregon, January 23, 1911; Washington, January 26, 1911; Montana,
January 30, 1911; Indiana, January 30, 1911; California, January
31, 1911; Nevada, January 31, 1911; South Dakota, February 3,
1911; Nebraska, February 9, 1911; North Carolina, February 11,
1911; Colorado, February 15, 1911; North Dakota, February 17,
1911; Kansas, February 18, 1911; Michigan, February 23, 1911;
Iowa, February 24, 1911; Missouri, March 16, 1911; Maine, March
31, 1911; Tennessee, April 7, 1911; Arkansas, April 22, 1911
(after having rejected it earlier); Wisconsin, May 26, 1911; New
York, July 12, 1911; Arizona, April 6, 1912; Minnesota, June 11,
1912; Louisiana, June 28, 1912; West Virginia, January 31, 1913;
New Mexico, February 3, 1913.
Ratification was completed on February 3, 1913.
The amendment was subsequently ratified by Massachusetts, March
4, 1913; New Hampshire, March 7, 1913 (after having rejected it
on March 2, 1911).
The amendment was rejected (and not subsequently ratified) by
Connecticut, Rhode Island, and Utah.
