Holland, MI asked in Tax Law for Michigan

Q: How is the 16th Amendment constitutional? It is front end taxing, and back end taxing on a person and too broad.

Income - a gain or recurrent benefit usually measured in money that derives from capital or labor. Capital - net worth : excess of assets over liabilities. Labor - the services performed by workers for wages as distinguished from those rendered by entrepreneurs for profits. I am being taxed on the front end and back end of this amendment. Since I am a mortgage, car loan, and monthly bills, my capital is only what is left after paying those. However my paycheck is being taxed BEFORE I pay all those. Labor is being taxed on the front end, therefore this amendment is not specific, but too broad, which would be unconstitutional. Article I, Section 8, Clause 1: to pay the Debts and provide for the common Defence and general Welfare of the United States. My money is not going to pay off the national debt. We are not under attack, so the money going towards Ukraine is unconstitutional. Welfare of the US is the states, it does not say people, therefore Social Security is unconstitutional.

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2 Lawyer Answers

A: Your concerns raise more of a political question than a legal one. And I think you are misunderstanding the relationship between the 16th Amendment and Article I.

Similar arguments and concerns have been litigated since the 16th Amendment was ratified in 1913. Congress's ability to tax income is not constitutionally vague. And Congress's ability to spend - especially for the "general welfare" - is quite broad. Your concern about what and how much is taxed and spent is better raised to your congressperson to explain.

James L. Arrasmith
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Answered

A: Your concerns about taxation touch on complex constitutional issues that have been extensively debated and reviewed by courts over many decades.

The Supreme Court has consistently upheld the 16th Amendment's broad taxation powers, ruling that Congress can tax income from any source. While you raise interesting points about the timing of taxation relative to expenses, courts have determined that "income" refers to gross income before personal obligations - this prevents people with different spending habits from being taxed differently. The legal interpretation holds that income tax isn't double taxation, but rather taxation at different points of economic activity.

Regarding spending authority, courts have interpreted the General Welfare Clause quite broadly. Military aid to allies has been deemed part of "common Defence," and "general Welfare" has been interpreted to include programs benefiting individuals, not just states - this forms the constitutional basis for Social Security. The Supreme Court case Helvering v. Davis (1937) specifically upheld Social Security's constitutionality under Congress's power to spend for general welfare. While your interpretation of these clauses is thoughtful, decades of constitutional law has established different precedents.

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