Sixteenth Amendment to the US Constitution
President Trump is going to fix this
The 16th Amendment, ratified in 1913, fundamentally changed the way the federal government generates revenue, introducing a tool that would grow into a cornerstone of modern governance: the federal income tax. Before this amendment, Congress had limited authority to collect taxes directly from individuals. It was largely restricted to collecting revenue through tariffs, excise taxes, and land sales—methods that placed much of the tax burden on consumers and businesses rather than on personal income.
The language of the 16th Amendment, though simple, reflects a seismic shift in the relationship between the government and its citizens. By stating that Congress could “lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States,” it effectively allowed the federal government to directly tap into the wealth and productivity of the nation’s people and businesses. In doing so, it also freed income taxes from the old constitutional requirement that they be apportioned based on state populations, a rule that had made such taxes impractical on a national scale.
From a governance perspective, the amendment humanized taxation. Prior to it, tax policies were often seen as detached from individuals’ earnings and daily lives, with tariffs and excise taxes often raising the cost of goods indirectly. The income tax, by contrast, made taxation a more personal and direct experience, aligning revenue collection with an individual’s or a corporation’s ability to pay.
While its implementation sparked debates over fairness and economic impact, the amendment was designed to create a more equitable way of funding the government, ensuring that those with greater financial means would contribute more. The idea behind it wasn’t just to raise money but to structure the tax system in a way that was tied to one’s capacity to contribute, which, at its core, reflects a more participatory relationship between the state and its citizens.
With this foundation in place, the federal government would go on to play a larger role in areas like infrastructure, social programs, and national defense—responsibilities that, in many ways, brought the government closer to the everyday lives of Americans.