Which amendment established Congress's power to levy a federal income tax?

Which amendment established Congress's power to levy a federal income tax?

• A. 17th Amendment to the U.S. Constitution (1913)
• B. 16th Amendment to the U.S. Constitution (1913)
• C. 19th Amendment to the U.S. Constitution (1920)
• D. 18th Amendment to the U.S. Constitution (1919)

Answer: (B)

The main idea being tested is why the federal government has explicit power to levy an income tax. This authority comes from the Sixteenth Amendment, ratified in 1913, which states that Congress shall have power to lay and collect taxes on incomes from whatever source derived, without apportionment among the states and without regard to any census or enumeration. This change clarified and centralized the ability to tax incomes, overcoming earlier limits that had made income taxes unconstitutional unless they were apportioned among states. As a result, a modern federal income tax system became constitutional, providing the revenue to fund national programs and shape economic policy. The other amendments mentioned address different issues: one changed how Senators are chosen, another granted women the vote, and another prohibited alcohol.

The main idea being tested is why the federal government has explicit power to levy an income tax. This authority comes from the Sixteenth Amendment, ratified in 1913, which states that Congress shall have power to lay and collect taxes on incomes from whatever source derived, without apportionment among the states and without regard to any census or enumeration. This change clarified and centralized the ability to tax incomes, overcoming earlier limits that had made income taxes unconstitutional unless they were apportioned among states. As a result, a modern federal income tax system became constitutional, providing the revenue to fund national programs and shape economic policy. The other amendments mentioned address different issues: one changed how Senators are chosen, another granted women the vote, and another prohibited alcohol.