16th and 17th

Julie LudwigElizabeth ObiTim DavidsonGahl Saffar

Progressive Era Social to political movement Rejected Social Darwinism Eliminate political corruption 1890-1920 urban society Women suffrage, prohibition, and

educational reforms Urban- based and middle class movement Supporters were political leaders,

educators, women, black activists

16th amendment “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.”

16th Federal Income Tax 1913 Expanded scope of federal taxing Only affected 1% of population and 1% per

net income Instituted because govt. needed money

(army, roads, bridges) Did not have to share this money with states Western states supported this and northern

states did not want it

Brushaber v. Union Pacific Upheld the validly of Revenue Act of

1913› Imposed income taxes that were not

apportioned to states population

Enact pursuant to Sixteenth Amendment

Pollock v. Farmer’s Loan and Trust Co.

Imposed taxes on personal income Unapportioned income tax imposed by

Income Tax of 1894 were direct taxes (unconstitutional)

Direct taxes must be apportioned among states in proportion to their representation in Congress

Modern Uses of 16th amendment

Business expenses are deductable April 15th following the tax year is the

last day individuals can file tax reforms Married people can file for taxes as a

couple Higher income= higher tax Ex. Single and making $8926-$36250

you will be taxed 15%

17th amendment “The Senate of the United States shall be composed of two

Senators from each State, elected by the people thereof, for six years; and each Senator shall have one vote. The electors in each State shall have the qualifications requisite for electors of the most numerous branch of the State legislatures.When vacancies happen in the representation of any State in the Senate, the executive authority of such State shall issue writs of election to fill such vacancies: Provided, That the legislature of any State may empower the executive thereof to make temporary appointments until the people fill the vacancies by election as the legislature may direct.This amendment shall not be so construed as to affect the election or term of any Senator chosen before it becomes valid as part of the Constitution.”

17th Before it was passed, state would appoint

senators This allowed for direct election of U.S. Senators Senator from Idaho, William Borah, supported

this amendment State officials did not support this because

they no longer had complete control over senators

Lots of bribery in state legislature, now it’s fair with people choosing senators

Judge v. Quinn President Obama left. State appointed Senator Quinn. Unconstitutional

Modern Uses of 17th amendment

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