2. THE 16 TH AMENDMENT By: Chloe Caday

3. WHO WAS IT SIGNED BY?  The speaker of The House of Representatives Vice-president of the United States, James S. Sherman and President of the Senate

4. WHAT DOES IT SAY? 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.

5. WHY IS THE 16 TH AMENDMENT THE 16 TH ? Congress tried to pass an income tax before the 16th Amendment, but the Supreme Court struck it down. Which is why the 16 th Amendment is the 16 th not any other.

6. HISTORY IN 1861, THE REVENUE ACT WAS PASSED BY CONGRESS IN AN EFFORT TO COLLECT INCOME TAX TO FUND THE CIVIL WAR. 3% OF A PERSON'S INCOME WAS TAKEN ON ALL REVENUE OVER $800. THIS WAS CHANGED TO A TAX RATE OF 3% TO 5% THE FOLLOWING YEAR, DEPENDING ON INCOME LEVEL. HOWEVER, THIS TAX EXPIRED IN 1866. OVER THE NEXT FEW DECADES, DEBATE CONTINUED OVER ESTABLISHING A PERMANENT INCOME TAX WITH VERY LITTLE ACTION FROM THE GOVERNMENT.

7. TIME FRAME  The law that became the 16th Amendment was introduced by President William Howard Taft on June 16, 1909.  After nearly a month of debate, the resolution was passed by Congress and sent to the state legislatures for ratification.  It wasn't until Feb. 25, 1913, that the states finally officially ratified the amendment with a ¾ majority.  The vote took place during the presidential election of 1912 and was assisted by the fact that the three contestants for office all supported the income tax.

8. GEOGRAPHY  According to the U.S. Government Printing Office and the Secretary of State, the law garnered enough votes to ratify the Revenue Act of 1913, which became the 16th Amendment. 42 of the 48 states at the time agreed to the amendment.

9. HOW MANY STATES RATIFIED THIS AMENDMENT? There were 36 states that ratified this amendment. It was ratified on February 3, 1913. Alabama MarylandWashingtonNebraskaKansasNew York Kentucky Georgia MontanaNorth Carolina MissouriArizona South Carolina Texas IndianaColoradoMaineMinnesota Illinois Ohio CaliforniaNorth DakotaTennesseeLouisiana MississippiIdahoNevadaMichiganArkansasWest Virginia Oklahoma Oregon South DakotaIowaWisconsinDelaware

10. WHAT ARE THE ADDITIONAL STATES AFTER IT WAS RATIFIED? New MexicoWyomingNew Jersey VermontMassachusettsNew Hampshire

11. WHICH STATES DECIDED THAT THEY DIDN’T NEED THIS AMENDMENT? ConnecticutRhode IslandVirginia PennsylvaniaFloridaUtah

13. ACTUAL RESOLUTION & 1040 FORM

14. HOW DOES THE 16 TH AMENDMENT HELP US TODAY? The 16 th Amendment helps us today by sources of the United States, federal income taxes, social security, and Medicare.

15. 1040 FORM TODAY

16. U.S. TAX REVENUES FROM 1980-2009

17. WHAT DO THEY DO WITH THE TAXES They use the taxes for wars, roads, battles, bridges, schools, and other sources used for the United States’ interest.

18. WHAT THEY DO WITH THE TAXES