A Quick Summary to Income Taxes

Income taxes have been imposed as one avenue for governmental revenue collection in the United States by Congressional legislation and since 1909. Moreover, the ability to require the payment of income taxes by U.S. citizens is provided for by the U.S. Constitution, Article I, Section 8, Clause 1, as might also be referred to as the Taxing and Spending Clause. This language, as has been later interpreted to pertain to the ability to pass income taxes on U.S. citizens, comprises the phrase that “Duties, Imposts and Excises shall be uniform throughout the United States.” As such, the income tax was first enacted in a permanent form and of the type which still bears on U.S. citizens and residents when Congress determined, in the early 20th century, that the U.S. government was increasingly expensive to administer, and as such enacted the 16th Amendment as well as legislation for the excise tax.