Commentary
The Constitution granted Congress the power to impose personal income taxes before the ratification of the 16th Amendment, but the 16th Amendment facilitated that power. This essay explains the amendment’s background and effect.
A copy of an IRS 1040 tax form at an H&R Block office in Miami on Dec. 22, 2017. Joe Raedle/Getty Images
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Rob Natelson
Author
Robert G. Natelson, a former constitutional law professor who is senior fellow in constitutional jurisprudence at the Independence Institute in Denver, authored “The Original Constitution: What It Actually Said and Meant” (3rd ed., 2015). He is a contributor to The Heritage Foundation’s “Heritage Guide to the Constitution.”
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