April 15 is the deadline for most Americans to file their Federal individual income tax returns. Passed by Congress on July 2, 1909, and ratified February 3, 1913, the 16th amendment established Congress’s right to impose a Federal income tax. In 1913, due to generous exemptions and deductions, less than 1 percent of the population paid income taxes at the rate of only 1 percent of net income.
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Today’s Document from the National Archives