[Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 104th Congress]
[104th Congress]
[House Document 103-342]
[The United States Constitution]
[Page 97]
[From the U.S. Government Publishing Office, www.gpo.gov]



[[Page 97]]

 

                          AMENDMENT XVI.b



Sec. 235. Taxes on incomes.

  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.




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  b The 16th amendment to the Constitution of the United States was 
proposed to the legislatures of the several States by the 61st Congress 
on July 16, 1909, and was declared, in a proclamation of the Secretary 
of State dated February 25, 1913, to have been ratified by the 
legislatures of thirty-six of the forty-eight 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 at the 
session begun January 9, 1911); 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; Delaware, February 3, 
1913; Wyoming, February 3, 1913; New Mexico, February 3, 1913. 
Ratification was completed on February 3, 1913. The amendment was 
subsequently ratified by New Jersey, February 4, 1913; Vermont, February 
19, 1913 (after having rejected the amendment January 17, 1911); 
Massachusetts, March 4, 1913; New Hampshire, March 7, 1913 (after having 
rejected the amendment March 2, 1911). The amendment was rejected by 
Rhode Island, April 29, 1910; Utah, March 9, 1911; Connecticut, June 28, 
1911; and Florida, May 31, 1913. Pennsylvania and Virginia did not 
complete action.