Which constitutional amendment established federal income tax?

Which constitutional amendment established federal income tax?

• A. The 17th Amendment
• B. The 15th Amendment
• C. The 14th Amendment
• D. The 16th Amendment

Answer: (D)

The main idea here is the constitutional authority behind imposing a federal income tax. The amendment ratified in 1913 gives Congress the power to lay and collect taxes on incomes from any source without having to apportion the tax among the states. This change closed the loophole that had made a federal income tax problematic under earlier rulings and created a stable revenue source aligned with the Progressive Era’s push for reform and government modernization. That’s why it’s the best choice: it directly authorizes the income tax and explains why the federal government could begin collecting taxes on individual earnings. The other amendments deal with voting and citizenship rather than taxation, so they don’t address how the federal government can tax income.

The main idea here is the constitutional authority behind imposing a federal income tax. The amendment ratified in 1913 gives Congress the power to lay and collect taxes on incomes from any source without having to apportion the tax among the states. This change closed the loophole that had made a federal income tax problematic under earlier rulings and created a stable revenue source aligned with the Progressive Era’s push for reform and government modernization.

That’s why it’s the best choice: it directly authorizes the income tax and explains why the federal government could begin collecting taxes on individual earnings. The other amendments deal with voting and citizenship rather than taxation, so they don’t address how the federal government can tax income.