Constitutional Amendments – Amendment 16 – “Income Taxes” Amendment Sixteen to the Constitution was ratified on February 3, 1913. It grants Congress the authority to issue an income tax without having to determine it based on population.
As outlined in Article V of the Constitution, there are two methods of ratifying amendments. First, legislatures of three-fourths of the states may ratify an amendment. This is the most common method used. An amendment can also be ratified by conventions held in three-fourths of the states.
Login with the provided credentials to GST portal. Click on 'Services' tab from the main menu, hover the mouse on 'Registration' tab under services. Click on 'Amendment Of Registration Non-Core Fields' to open the link. The Non-Core fields are shown in editable format, edit the details in the respective fields and tabs.
At first, the income tax was incrementally expanded by the Congress of the United States, and then inflation automatically raised most persons into tax brackets formerly reserved for the wealthy until income tax brackets were adjusted for inflation.
While our tax system is based on self-assessment and reporting, compliance with tax laws is mandatory.
An amendment may be proposed by a two-thirds vote of both Houses of Congress, or, if two-thirds of the States request one, by a convention called for that purpose. The amendment must then be ratified by three-fourths of the State legislatures, or three-fourths of conventions called in each State for ratification.
The amendment process is very difficult and time consuming: A proposed amendment must be passed by two-thirds of both houses of Congress, then ratified by the legislatures of three-fourths of the states. The ERA Amendment did not pass the necessary majority of state legislatures in the 1980s.
The Constitution provides that an amendment may be proposed either by the Congress with a two-thirds majority vote in both the House of Representatives and the Senate or by a constitutional convention called for by two-thirds of the State legislatures.
The Arizona Constitution requires valid signatures from 15% of qualified electors to place an initiative proposing a constitutional amendment on the ballot and valid signatures from 10% of qualified electors to place an initiative proposing a statutory amendment on the ballot. Ariz. Const.