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The federal income tax was "started" by Congress in 1861 with the passing of the Revenue Act of 1861. This response to rising Civil War costs was restored excise taxes and a 3% tax was levied on incomes of $800/year or more.

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11y ago
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12y ago

Federal income tax was ratified as the 16th Amendment to the U.S. Constitution on February 3, 1913, right after Woodrow Wilson became the 28th President of the United States (1913 to 1921). However, William Howard Taft, the former president (1909-1913), is the one who presented the idea to Congress on June 16, 1909, which lead Congress to pass the tax in July 1909 with ratification by the states concluding in 1913. Therefore, it is Taft who should get credit for instituting Federal Income tax against property (dividends, interest, and rents), not Wilson. There is more legal history involved than what I posted here. Please see, Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429, aff'd on reh'g, 158 U.S. 601 (1895), and you also need to understand the difference between the Constitutional requirements of direct taxes, as opposed to indirect taxes.

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Q: Who was the first president to pay taxes?
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