Sixteenth Amendment

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.

  • Basically, Congress can tax you on any form of income, regardless of where you earn it or how you earn it, and regardless of how anyone, anywhere feels about it.
  • This amendment is what allowed Chief Justice Roberts to rewrite the Affordable Cart Act as a tax, versus a mandate.

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