<P> The Revenue Act of 1913 , also known as the Tariff Act , the Underwood Tariff , the Underwood Act , the Underwood Tariff Act , or the Underwood - Simmons Act ( ch. 16 , 38 Stat. 114 , October 3 , 1913 ) , re-imposed the federal income tax after the ratification of the Sixteenth Amendment and lowered basic tariff rates from 40 % to 25 % , well below the Payne - Aldrich Tariff Act of 1909 . It was signed into law by President Woodrow Wilson on October 3 , 1913 and was sponsored by Alabama Representative Oscar Underwood . </P>
<P> The Revenue Act of 1913 , also known as the Tariff Act , the Underwood Tariff , the Underwood Act , the Underwood Tariff Act , or the Underwood - Simmons Act ( ch. 16 , 38 Stat. 114 , October 3 , 1913 ) , re-imposed the federal income tax after the ratification of the Sixteenth Amendment and lowered basic tariff rates from 40 % to 25 % , well below the Payne - Aldrich Tariff Act of 1909 . It was signed into law by President Woodrow Wilson on October 3 , 1913 and was sponsored by Alabama Representative Oscar Underwood . </P>
which u.s. president enacted the federal income tax system
which u.s. president enacted the federal income tax system
Woodrow Wilson
Woodrow Wilson