Section 1
The Congress shall have the exclusive Power To lay and collect Taxes, Duties, Imposts and Excises, lay and collect taxes on incomes from whatever source derived, and without regard to any census or enumeration; but all Duties, Imposts and Excises shall be uniform throughout the United States.
Section 2
No Tax or Duty shall be laid by the President of the United States or any Executive Officer.
Reason