The Sixteenth Amendment grants the federal government the power to impose and collect a tax on individuals' incomes.

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The Sixteenth Amendment, ratified in 1913, states that "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." This effectively granted the federal government the power to impose and collect a tax on individuals' incomes.

The Sixteenth Amendment Grants the Federal Government the Power to Impose