1913
Finally, the 16th Amendment to the Constitution was approved. The 16th Amendment modified Article I, Section 9 and states simply that "...Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the...States, and without regard to any census..."
By the end of the year the individual income tax was also in place, as it has been ever since. The many provisions of the income tax were passed through the years, and were found scattered throughout the federal laws.