Sixteenth Amendment to the U.S. Constitution

Written by Senator Norris Brown of Nebraska and Representative Cordell Hull of Tennessee, the Sixteenth Amendment to the U.S. Constitution, empowering the federal government to levy an income tax, was adopted in February 1913. After the Supreme Court declared the Wilson-Gorman Tariff Act unconstitutional in 1895, many felt that some sort of tax on income was necessary in order for government revenue to keep pace with the high cost of living. Nearly fifteen years passed before another income tax was proposed and accepted in Congress. Senator Brown, especially, wanted the income tax to be adopted as a constitutional amendment. Written in July 1909, the income tax amendment was not fully ratified by the required three-fourths majority of the states until February 1913. The amendment was signed into effect by Secretary of State Philander C. Knox on February 25, 1913. After the amendment was ratified, an income tax bill officially became law on October 3, 1913.