Constitutional rights taxes

How would the Income Tax Amendment Work?

First, the income tax amendment would have to pass both houses of Congress by two-thirds majorities

Then, three-fourths of the state legislatures would have to ratify it

Only after ratification would Congress have the clear power to pass an income tax law

Is income tax unconstitutional?

Barely a year after it was enacted, the Supreme Court declared the tax unconstitutional

In a 5-4 ruling, the high court decided that the income tax was forbidden by Article I, Section 9, of the Constitution

This prohibits direct taxes on individuals unless apportioned on the basis of the population of each state

What does the constitution say about taxation?

Discover primary texts and historical documents that span American history and have shaped the American constitutional tradition

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

Proposed US state referendums

The Taxpayer Bill of Rights is a concept advocated by conservative and free market libertarian groups, primarily in the United States, as a way of limiting the growth of government.
It is not a charter of rights but a provision requiring that increases in overall tax revenue be tied to inflation and population increases unless larger increases are approved by referendum.

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