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Bí-kok hèn-huat tē-16 tiâu siu-tsìng-àn (ing-gú: Sixteenth Amendment to the United States Constitution) ún-tsún Bí-kok Kok-hōe teh bô àn-tsiàu kok tsiu (U.S. state) pí-lē ê hun-phè, ia̍h-sī khó-lū jîn-kháu phóo-tshâ sòo-kì ê tsîng-hóng tsi hā ti̍t-tsiap tsing-siu sóo-tik-suè (income tax). Pún àn sī uì 1990-nî kok-huē tsiam-tuì Bí-kok tsuè-ko huat-īñ teh 1895-nî ê Pollock sòo Farmers' Loan & Trust Co. àn (Pollock v. Farmers' Loan & Trust Co.) sóo tsò-tshut ê huê-ìng. Tsū-án-ne teh 1909-nî 7-gue̍h 12 thê-tshut tē tsa̍p-la̍k siu-tsìng àn. Koh-tsài teh 1913-nî 2-gue̍h tshe-3 tit-tio̍h ū-kàu sòo-liōng ê tsiu phue-tsún sòo thong-kuè. Koh-lâi, tsiū-án-ne thui-huan Bí-kok tsuè-ko huat-īñ teh 1895-nî ê Pollock àn-kiāñ sóo tsò-tshut ê phuàñ-kuat (Judgment (law)).[1]
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.
Bí-kok hiàn-hoat tē-1 tiâu (Article One of the United States Constitution) tē-2 kuàn (volume (bibliography)) tē-3 tseh:
Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers...[4]
Tē-1 tiâu tē-8 khuán tē-1 tseh:
The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.
Tē-1 tiâu tē-9 khuán tē-4 tseh:
No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken.
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