The U.S. Constitution, which went into effect in 1789, is the supreme law in the United States. The Constitution gives Congress the power to levy taxes.
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Location |
Popular Name |
Tax-Related Provision |
| General Welfare Clause | Authorizes Congress to impose and collect taxes. | |
| Three-Fifths Clause | Requires direct taxes to be apportioned according to population. (The U.S. Supreme Court held that federal income tax is a direct tax.) |
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| 16th Amendment | Income Tax Amendment (1913) | Allows income taxation without apportionment and specifically provides that Congress has the power to collect taxes on income from whatever source derived. |
| Art. I, Sec.7, Clause 1 | Origination Clause | Requires that tax revenue bills originate in the House of Representatives. |
| Art. 1, Sec.10, Clause 2 | Import/Export Clause | Prohibits state duties on imports and exports without the consent of Congress. |
| Art. I, Sec.8, Clause 3 | Commerce Clause | Prohibits state taxation that burdens interstate or foreign commerce. |
| 5th Amendment | Due Process Clause | Limits federal and state taxing authority by prohibiting deprivation of property without due process. |
| 14th Amendment | Equal Protection Clause | Limits federal and state taxing authority by guaranteeing equal protection of the law. |