16th Amendment to the U.S. Constitution: Federal Income Tax (1913)

Citation: The 16th Amendment, March 15, 1913; Ratified Amendments, 1795-1992; General Records of the United States Government; Record Group 11; National Archives.

引用：第 16 条修正案，1913 年 3 月 15 日；批准的修正案，1795-1992；美国政府总记录；记录组11；国家档案馆。

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Passed by Congress on July 2, 1909, and ratified February 3, 1913, the 16th amendment established Congress's right to impose a Federal income tax.

第十六修正案于 1909 年 7 月 2 日由国会通过，并于 1913 年 2 月 3 日批准，确立了国会征收联邦所得税的权利。

Far-reaching in its social as well as its economic impact, the income tax amendment became part of the Constitution by a curious series of events culminating in a bit of political maneuvering that went awry.

所得税修正案因其社会和经济影响深远，通过一系列奇怪的事件成为宪法的一部分，最终导致了一些政治操纵的失误。

The financial requirements of the Civil War prompted the first American income tax in 1861.

内战的财务需求促使美国于 1861 年征收第一笔所得税。

At first, Congress placed a flat 3-percent tax on all incomes over $800 and later modified this principle to include a graduated tax.

起初，国会对所有超过 800 美元的收入统一征收 3% 的税，后来修改了这一原则，纳入累进税。

Congress repealed the income tax in 1872, but the concept did not disappear.

1872年国会废除了所得税，但这个概念并没有消失。

After the Civil War, the growing industrial and financial markets of the eastern United States generally prospered.

内战结束后，美国东部日益增长的工业和金融市场普遍繁荣。

But the farmers of the south and west suffered from low prices for their farm products, while they were forced to pay high prices for manufactured goods.

但南部和西部的农民却因农产品价格低廉而深受其害，而他们却被迫为制成品支付高价。

Throughout the 1860s, 1870s, and 1880s, farmers formed such political organizations as the Grange, the Greenback Party, the National Farmers’ Alliance, and the People’s (Populist) Party.

在整个 1860 年代、1870 年代和 1880 年代，农民成立了农庄、绿背党、全国农民联盟和人民（民粹）党等政治组织。

All of these groups advocated many reforms ( see the Interstate Commerce Act ) considered radical for the times, including a graduated income tax.

所有这些团体都提倡许多在当时被认为是激进的改革（参见《州际商业法》），其中包括累进所得税。

In 1894, as part of a high tariff bill, Congress enacted a 2-percent tax on income over $4,000.

1894 年，作为高关税法案的一部分，国会对超过 4,000 美元的收入征收 2% 的税。

The tax was almost immediately struck down by a five-to-four decision of the Supreme Court, even though the Court had upheld the constitutionality of the Civil War tax as recently as 1881.

尽管最高法院早在 1881 年就维持了内战税的合宪性，但该税几乎立即被最高法院以五比四的裁决废除。

Although farm organizations denounced the Court’s decision as a prime example of the alliance of government and business against the farmer, a general return of prosperity around the turn of the century softened the demand for reform.

尽管农场组织谴责法院的裁决是政府和企业联合起来反对农民的典型例子，但世纪之交的普遍繁荣削弱了改革的需求。

Democratic Party Platforms under the leadership of three-time Presidential candidate William Jennings Bryan, however, consistently included an income tax plank, and the progressive wing of the Republican Party also espoused the concept.

然而，三届总统候选人威廉·詹宁斯·布莱恩领导下的民主党纲领始终包含所得税计划，共和党的进步派也支持这一概念。

In 1909, progressives in Congress again attached a provision for an income tax to a tariff bill.

1909年，国会进步派再次在关税法案中附加了所得税条款。

Conservatives, hoping to kill the idea for good, proposed a constitutional amendment enacting such a tax; they believed an amendment would never receive ratification by three-fourths of the states.

保守党希望永远扼杀这个想法，提出了一项宪法修正案，颁布这样的税收；他们认为修正案永远不会得到四分之三州的批准。

Much to their surprise, the amendment was ratified by one state legislature after another, and on February 25, 1913, with the certification by Secretary of State Philander C.

令他们惊讶的是，该修正案得到了一个又一个州立法机构的批准，并于 1913 年 2 月 25 日得到了国务卿 Philander C.

Knox, the 16th amendment took effect.

诺克斯，第十六修正案生效。

Yet in 1913, due to generous exemptions and deductions, less than 1 percent of the population paid income taxes at the rate of only 1 percent of net income.

然而，在 1913 年，由于慷慨的减免，只有不到 1% 的人口缴纳所得税，税率仅为净收入的 1%。

This document settled the constitutional question of how to tax income and, by so doing, effected dramatic changes in the American way of life.

这份文件解决了如何对收入征税的宪法问题，并由此对美国人的生活方式产生了巨大的变化。

This document is available on DocsTeach, the online tool for teaching with documents from the National Archives.

该文档可在 DocsTeach 上找到，这是一个使用国家档案馆文档进行教学的在线工具。

Find teaching activities that incorporate this document, or create your own online activity .

查找包含本文档的教学活动，或创建您自己的在线活动。

Sixty-first Congress of the United States of America, At the First Session,

美利坚合众国第六十一届国会第一届会议，

Begun and held at the City of Washington on Monday, the fifteenth day of March, one thousand nine hundred and nine.

于公元 1909 年三月十五日星期一在华盛顿市开始并举行。

JOINT RESOLUTION Proposing an amendment to the Constitution of the United States.

联合决议提出美国宪法修正案。

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled (two-thirds of each House concurring therein), the following article is proposed as an amendment to the Constitution of the United States, which, when ratified by the legislature of three-fourths of the several States, shall be valid to all intents and purposes as a part of the Constitution:

由美利坚合众国参议院和众议院在国会中通过的决议（各众议院三分之二同意），提出以下条款作为美国宪法修正案，该修正案经四分之三州的立法机构批准后，作为宪法的一部分对所有意图和目的均有效：

" ARTICLE XVI.

” 第十六条。

The Congress shall have the 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."

国会有权对任何来源的收入征收税收，无需在各州之间进行分配，也无需考虑任何人口普查或统计。”