What government legislation established a federal income tax in 1913

Social Studies · Middle School · Mon Jan 18 2021

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The government legislation that established a federal income tax in 1913 was the 16th Amendment to the United States Constitution. Before the 16th Amendment, the Constitution did not provide for a federal income tax. The amendment was ratified on February 3, 1913, and it granted Congress the power to levy and collect income taxes on individuals without apportioning the tax among the states.

Following the ratification of the 16th Amendment, Congress passed the Revenue Act of 1913, which implemented the federal income tax. This marked a significant shift in the U.S. tax system, allowing the federal government to directly tax the income of individuals. The Revenue Act of 1913 set the foundation for the modern income tax system in the United States.