Passed by Congress: 2 July 1909.
Ratified: 3 February 1913.
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.
The first amendment to gain ratification in more than 40 years, the Sixteenth Amendment altered Article I, Section 9 in order to make it possible for Congress to implement the modern income tax system. Americans have been complaining about their income taxes ever since.