In what year was the 16th Amendment enacted?

The 16th Amendment to the United States Constitution was enacted in 1913. This amendment granted Congress the power to impose and collect income taxes without apportioning it among the states or basing it on the U.S. Census. The motivation behind the amendment was to address the growing public need for revenue and to create a more equitable taxation system.

Prior to the 16th Amendment, income taxes had been challenged in terms of their constitutionality concerning direct taxes and the requirement for apportionment among states. The ratification of the 16th Amendment fundamentally changed the landscape of federal taxation and allowed for a more robust federal revenue system. This legislative change had lasting impacts on fiscal policy and governmental funding in the United States.