Which amendment gives Congress the power to levy an income tax?

• A. Amendment 15
• B. Amendment 16
• C. Amendment 17
• D. Amendment 18

Answer: (B)

The main idea is that Congress is given authority to tax income directly, without having to divide the tax among the states by population. This change removed the old restriction that income taxes had to be apportioned among states, which made a national income tax impractical under the previous rules. Now, Congress can levy taxes on incomes from any source without regard to state populations or census results. This amendment, enacted to make a federal income tax feasible, made the modern system of income taxation possible. The other listed amendments address entirely different issues—voting rights, how senators are chosen, and prohibiting alcohol—so they don’t grant authority to tax income.