Prohibits the revocation of voting rights based upon failure to pay taxes. Proposed September 14, 1962; ratified January 23, 1964, 1 year and 4 months later. The Twenty-fourth Amendment of the United States Constitution prohibits both Congress and the states from requiring the payment of a poll tax or any other tax to vote in federal elections. The amendment was proposed by Congress to the states on August 27, 1962, and was ratified by the states on January 23, 1964. Wiki link