Which amendment allows Congress to pass direct taxes?

The Sixteenth Amendment to the United States Constitution, ratified in 1913, specifically addresses the issue of taxation by allowing Congress to levy a direct income tax without apportioning it among the states based on population. Prior to this amendment, the Constitution required that direct taxes be apportioned, which made it difficult for the federal government to impose a fair income tax system. The Sixteenth Amendment effectively removed this restriction, enabling Congress to impose taxes on individual income, thus providing the federal government with a more stable and equitable source of revenue.

This amendment reflects a significant shift in the federal government's taxation power, addressing the evolving fiscal needs of the nation. Other amendments mentioned, such as the Fifteenth, Ninth, and Twenty-fourth, pertain to different rights and issues, such as voting rights and civil liberties, but do not deal directly with Congress's ability to impose direct taxes.