Twenty-fourth Amendment to the United States Constitution

The Twenty-fourth Amendment (Amendment XXIV) of the United States Constitution prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax. The amendment was proposed by Congress to the states on August 27, 1962, and was ratified by the states on January 23, 1964.

Poll taxes appeared in southern states after Reconstruction as a measure to prevent African Americans from voting, and had been held to be constitutional by the Supreme Court of the United States in the 1937 decision Breedlove v. Suttles. At the time of this amendment's passage, five states still retained a poll tax: Virginia, Alabama, Texas, Arkansas, and Mississippi. The amendment made the poll tax unconstitutional in regard to federal elections. However, it was not until the U.S. Supreme Court ruled 6–3 in Harper v. Virginia Board of Elections (1966) that poll taxes for state elections were unconstitutional because they violated the Equal Protection Clause of the Fourteenth Amendment.

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