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Due to the Civil War, Congress placed its first income tax. It was a flat three percent tax on anyone who made over $800
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After the Civil War ended, Congress repealed this income tax, but the concept did not disappear
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As part of a high tariff bill, Congress enacted a two percent tax on incomes over $4,000, however, it was almost immediately struck down by the Supreme Court
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Congress officially passes the income tax on July 2, 1909
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on February 25, 1913, with the certification by Secretary of State Philander C. Knox, the 16th amendment, the income tax, took effect