Which amendment to the U.S. Constitution was ratified in 1913 and allows for the federal government to levy taxes on individual income?

The 16th Amendment to the U.S. Constitution, ratified in 1913, grants Congress the power to impose and collect taxes on individual incomes without apportioning such taxes among the states based on population or allowing for any exemptions. This amendment was significant as it provided a consistent source of revenue for the federal government, which had become increasingly important due to expanding government responsibilities and the need for funding during economic crises.

Prior to the 16th Amendment, income tax had been a contentious issue, and various Supreme Court cases deemed earlier attempts unconstitutional due to their reliance on population figures for distribution. The ratification of this amendment fundamentally changed the landscape of federal taxation and enabled the government to more flexibly respond to financial requirements, particularly during World War I and the subsequent economic developments.

Understanding this amendment helps contextualize the evolution of federal fiscal policy in the 20th century and its resulting impact on economic equality and government capabilities.