16 Amendment Meaning

 The Sixteenth Amendment to the United States Constitution bestows upon Congress the power to impose an income tax without distributing it among the states according to their population. Ratified on February 3, 1913, this amendment effectively nullified the Supreme Court's ruling in Pollock v. Farmers' Loan & Trust Co. (1895), which had deemed income taxes as "direct taxes" necessitating apportionment among the state.