Legal Question in Constitutional Law in Vermont
Is an "enabling clause" required?
I run a site that provides a message board to discuss the US Constitution. I have an adamant poster who claims that the 16th Amendment does not apply to individuals because it does not have an Enabling Clause, like the 15th or 19th amendments. My contentions, which I would like to verify, are that A) Enabling clauses are not required, that they are included as a matter of course and B) even if they are, the phrase "The Congress shall have power to lay and collect taxes on incomes" is the same as an enabling clause. Any comment would be appreciated.
2 Answers from Attorneys
Re: Is an
The "enabling clauses" you refer to say "The Congress shall have power to enforce this article by appropriate legislation." The single clause of the Sixteenth Amendment begins, "The Congress shall have power to lay and collect taxes on incomes . . . .", which accomplishes the same thing. A second clause saying that Congress has the authority to do what the first clause already authorized Congress to do would be merely redundant.
Some people argue that income taxation is unconstitutional, but they are quite wrong. The Supreme Court did decide at one time that income taxes were unconstitutional, but the Sixteenth Amendment was added specifically to overcome this ruling. (That's really the only way to overturn a Supreme Court ruling on a Constitutional issue.) Since the late nineteenth century the Constitution has specifically allowed for income taxation, so arguments about the constitutionality of these taxes are over a hundred years out of date.
Re: Is an
It does apply to individuals, ask Al Capone.
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