Use this with various amendments. Cut apart the pieces and have the students match like a jigsaw puzzle.

1. Essential Characteristics Nonessential Characteristics
 Applies to all wage earners
 People with lots of wealth
 Ratified in 1913 were the only ones subject to
pay taxes at first.
 Congress regulates this tax
Concept/Vocabulary Word
Sixteenth Amendment:
Congress shall have the 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
 Money taken from
paychecks
 Store-bought items
 Personal Income
 Money from selling
 Companies/ Businesses your home
 Social Security/ Medicare  Life Insurance
 Self- Employment
Examples Non-Examples