Ratified on February 3, 1913, the Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to impose a federal income tax. This allows the federal government to collect a tax on personal income, no matter where that income came from. The Sixteenth Amendment overturned the 1895 Supreme Court landmark decision in "Pollock v. Farmers' Loan & Trust Co". In "Pollock", the Court ruled that a 2 percent tax on incomes over $4,000 was unconstitutional. This was because the law the ruling struck down did not allow for apportionment, the court ruled against it. The Sixteenth Amendment allowed Congress to levy a uniform direct income tax without being subject to apportionment.