Which amendment established the federal income tax?

Which amendment established the federal income tax?

• A. Sixth Amendment
• B. Seventeenth Amendment
• C. Fifteenth Amendment
• D. Sixteenth Amendment

Answer: (D)

This question tests understanding of which amendment changed how the federal government can collect taxes. The Sixteenth Amendment gives Congress the power to lay and collect taxes on incomes from any source, without apportionment among the states and without regard to census results. Ratified in 1913, it removed the old requirement that direct taxes be divided among states by population, which made a universal income tax impractical prior to this change. With this amendment, a modern federal income tax became constitutional, providing a steady revenue source for the government. The other amendments mentioned address separate topics: the Sixth relates to rights in criminal trials, the Seventeenth to how Senators are elected, and the Fifteenth to voting rights based on race.

This question tests understanding of which amendment changed how the federal government can collect taxes. The Sixteenth Amendment gives Congress the power to lay and collect taxes on incomes from any source, without apportionment among the states and without regard to census results. Ratified in 1913, it removed the old requirement that direct taxes be divided among states by population, which made a universal income tax impractical prior to this change. With this amendment, a modern federal income tax became constitutional, providing a steady revenue source for the government. The other amendments mentioned address separate topics: the Sixth relates to rights in criminal trials, the Seventeenth to how Senators are elected, and the Fifteenth to voting rights based on race.