When was the first income tax law enacted?
In order to help pay for its war effort in the American Civil War, Congress imposed its first personal income tax in 1861. It was part of the Revenue Act of 1861 (3% of all incomes over US$800; rescinded in 1872). Congress also enacted the Revenue Act of 1862, which levied a 3% tax on incomes above $600, rising to 5% for incomes above $10,000. Rates were raised in 1864. This income tax was repealed in 1872.
When was the first income tax imposed in United States?
1861 American Civil War
History of taxation in the United States
No context provided
When was the first income tax amendment passed in the United States?
February 3, 1913
History of taxation in the United States
https://en.wikipedia.org/wiki/History%20of%20taxation%20in%20the%20United%20States
However, the constitutionality of income taxation was widely held in doubt (see Pollock v. Farmers' Loan & Trust Co.) until 1913 with the ratification of the 16th Amendment.
History of taxation in the United States
In 1861 the first income tax was imposed in the United States as part of the Revenue Act and was intended to help pay for the war effort in the American Civil War. However, the constitutionality of income taxation was widely held in doubt until the first income amendment was passed on February 3, 1913 with the 16th Amendment.