1861
The First Federal Income Tax
During the Civil War, Congress enacted the first federal income tax to help finance the Union war effort.
16AConsulting
Understanding history. Navigating today's tax code.
Why 16A
A brief interactive history of the Sixteenth Amendment—and the idea behind our name.
Why 16A
A brief interactive history of the Sixteenth Amendment—and the idea behind our name.
1861
The First Federal Income Tax
During the Civil War, Congress enacted the first federal income tax to help finance the Union war effort.
1872
The Early Income Tax Expires
The wartime income tax was allowed to expire, reopening the national debate over federal revenue.
1895
A Constitutional Challenge
The Supreme Court struck down key parts of a federal income tax, intensifying the call for a constitutional amendment.
1909
Congress Proposes the 16th Amendment
Congress proposed an amendment granting clear authority to levy an income tax without apportionment among the states.
1913
The 16th Amendment is Ratified
The Sixteenth Amendment became part of the Constitution, establishing the foundation of the modern federal income tax.
Modern Day
The Tax Code Continues to Grow
What began as a constitutional shift has become a complex system that rewards foresight, structure, and strategic counsel.
16AConsulting
Understanding history. Navigating today's tax code.