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Tax Law Research : Federal and Ohio: US Constitution

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.
 

US Constitutional Provisions Related to Tax Law

Location

Popular Name

Tax-Related Provision

Art.I, Sec.8, Clause 1

General Welfare Clause Authorizes Congress to impose and collect taxes.

Art. I, Sec. 2, Clause 3

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.)
 
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.