THE 16TH AMENDMENT By: Chloe

Caday

WHO WAS IT SIGNED BY?

The speaker of The House of

Representatives Vice-president of the

United States, James S. Sherman and

President of the Senate

WHAT DOES IT SAY?

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.

WHY IS THE 16 T H AMENDMENT THE 16 T H ?

Congress tried to pass an income tax

before the 16th Amendment, but the

Supreme Court struck it down. Which

is why the 16th Amendment is the 16th

not any other.

HISTORY

• I N 1 8 6 1 , T H E R E V E N U E A C T W A S P A S S E D B Y

C O N G R E S S I N A N E F F O R T T O C O L L E C T I N C O M E T A X

T O F U N D T H E C I V I L W A R .

• 3 % O F A P E R S O N ' S I N C O M E W A S T A K E N O N A L L

R E V E N U E O V E R $ 8 0 0 .

• T H I S W A S C H A N G E D T O A T A X R A T E O F 3 % T O 5 %

T H E F O L L O W I N G Y E A R , D E P E N D I N G O N I N C O M E

L E V E L . H O W E V E R , T H I S T A X E X P I R E D I N 1 8 6 6 .

• O V E R T H E N E X T F E W D E C A D E S , D E B A T E C O N T I N U E D

O V E R E S T A B L I S H I N G A P E R M A N E N T INCOME T A X W I T H

V E R Y L I T T L E A C T I O N F R O M T H E G O V E R N M E N T .

TIME FRAME

The law that became the 16th Amendment was introduced by

President William Howard Taft on June 16, 1909.

After nearly a month of debate, the resolution was passed by

Congress and sent to the state legislatures for ratification.

It wasn't until Feb. 25, 1913, that the states finally officially ratified

the amendment with a ¾ majority.

The vote took place during the presidential election of 1912 and

was assisted by the fact that the three contestants for office all

supported the income tax.

GEOGRAPHY

According to the U.S. Government Printing Office

and the Secretary of State, the law garnered enough

votes to ratify the Revenue Act of 1913, which

became the 16th Amendment. 42 of the 48 states at

the time agreed to the amendment.

HOW MANY STATES RATIFIED THIS AMENDMENT?

There were 36 states that ratified this

amendment. It was ratified on

February 3, 1913.Alabama Maryland Washingt

onNebraska Kansas New York

Kentucky Georgia Montana North Carolina

Missouri Arizona

South Carolina Texas Indiana Colorado Maine Minnesota

Illinois Ohio California North Dakota

Tennessee Louisiana

Mississippi Idaho Nevada Michigan Arkansas West Virginia

Oklahoma Oregon South Dakota

Iowa Wisconsin Delaware

W HAT ARE T HE AD D IT ION AL S TAT ES AFTER IT WAS RAT IF IED?

New Mexico Wyoming New Jersey

Vermont Massachusetts New Hampshire

W HICH STATES D EC IDED THAT T HEY D IDN’T N EED THIS AMEND MEN T?

Connecticut

Rhode Island

Virginia

Pennsylvania

Florida Utah

88%

13%

The States That Ratified This Amendment and The States

That did not

Ratified Not Ratified

ACTUAL RESOLUTION & 1040 FORM

HOW DOES THE 16 T H AMENDMENT HELP US TODAY?

The 16th Amendment helps us today by

sources of the United States, federal income taxes,

social security, and Medicare.

1040 FORM TODAY

U.S. TAX REVENUES FROM 1980 -2009

WHAT DO THEY DO WITH THE TAXESThey use the taxes for wars, roads,

battles, bridges, schools, and other

sources used for the United States’

interest.

WHAT THEY DO WITH THE TAXES