Federal Income Tax

Today, in 1913, the 16^th Amendment to the U.S. Constitution was ratified authorizing a federal income tax.

 

The text of the 16^th Amendment is as follows:

 

"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."

 

Wow, that is very broad power! No limits on amounts, no restrictions on protected incomes, no discussions about deductions for policy initiatives (although one can infer that the power to authorize deductions is included in within the term "collect"---they can choose to not collect. Additionally, there are no qualifications or limitations on what these collected taxes can be spent on.

 

If you asked me today to re-write the 16^th Amendment, I would suggest this:

 

"Congress shall have the power to lay and collect taxes on incomes of residents (both legal and illegal) and citizens of not more than 15% of their individual incomes, determined in accordance with tax regulations to be prepared by the executive branch and voted upon and approved by 60% of the U.S. House of Representatives and 75% of the U.S. Senate only for the following purposes:

1. Defense of the U.S. people, property and interests; and
   
2. Enforcement of U.S. law.; and
   
3. Infrastructure related to education, transportation and federal judicial system.
   

   
    

Income taxes shall not be collected for any other purposes unless such purpose is approved by 75% of the U.S. House of Representatives and 80% of the U.S. Senate."