The Sixteenth Amendment is ratified
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results.
This amendment overruled Pollock v. Farmers' Loan & Trust Co. (1895), which limited the Congress's authority to levy an income tax.
It was ratified on February 3, 1913.
United States Amendments