Answer: D. the Sixteenth Amendment
Step-by-step explanation:
he Revenue Act of 1913, also known as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, 38 Stat. 114), re-established a federal income tax in the United States and substantially lowered tariff rates. ... The Revenue Act of 1913 lowered average tariff rates from 40 percent to 26 percent