Examine the 16th Amendment and the U.S. tax system

Overview: President Bush traveled to three states on Monday to promote his proposal to cut taxes. Bush believes that his plan will stimulate the struggling U.S. economy, though some critics do not think the ends would justify the means.

RESOURCES • CNN.com: Bush campaigns for tax cuts  • U.S. Constitution: Sixteenth Amendment  • False Arguments for Noncompliance with the Tax Laws  • Internal Revenue Service  • U.S. Department of the Treasury  • Holt, Rinehart and Winston: The U.S. Constitution

After students read "Lawmakers debate depth of potential tax cut" present the following questions:

1. Which states is President George W. Bush visiting to promote his tax-cut proposal? What is the status of tax-cut legislation on Capitol Hill? How do the House and Senate tax-cut plans differ? According to the video, what are the pros and cons of these plans?

2. Ask students: Why do you think President Bush is making this trip at this point in time? Then, direct students to the CNN.com article "Bush campaigns for tax cuts" to find out which specific groups Bush has visited or is planning to visit. After students present their findings, ask: Which segments of the population do these groups represent? Why do you think Bush has chosen to visit these specific groups? What are the political ramifications of Bush's visits? Discuss.

3. The current income tax system was born in 1913 with the ratification of the 16th Amendment. Direct students to find the text of the 16th Amendment (http://caselaw.lp.findlaw.com/data/constitution/amendment16/) and read it. Discuss the meaning and intent of the amendment with your class. Distribute copies of current federal and state tax forms to students. Have them note their reactions. How would they describe the current tax system? Why do they think it has become so complicated? Do they think the sponsors of the 16th Amendment would approve of the current system? Why or why not?